https://www.taxtmi.com/highlights?id=43086 Extended period of limitation - Levy of penalty - Partial RCM - It cannot be said that only because audit party had found non-observance of partial reverse charge mechanism procedure in respect of certain services, without any reference to the categorising of service provider, appellant is to be tested for suppression etc. - Demand set aside. en-us Wed, 05 Dec 2018 08:01:55 +0530 Wed, 05 Dec 2018 08:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43086 Extended period of limitation - Levy of penalty - Partial RCM - It cannot be said that only because audit party had found non-observance of partial reverse charge mechanism procedure in respect of certain services, without any reference to the categorising of service provider, appellant is to be tested for suppression etc. - Demand set aside. Highlights Service Tax Wed, 05 Dec 2018 08:01:55 +0530 https://www.taxtmi.com/highlights?id=43086