https://www.taxtmi.com/caselaws?id=373086 Reverse charge liability for manpower recruitment and supply services shifted from shared payment to 100% payment by the service recipient from 01.04.2015, but the commentary notes that the authorities ignored challans and other material showing continued payment through the service provider, making confirmation of the demand on merits unsustainable. It also explains that the extended limitation period could not be invoked where the department failed to prove suppression or intent to evade, particularly when the record did not show deliberate non-payment and the show cause notice was issued after the relevant period. The demand and penalty were therefore not sustainable. en-us Mon, 12 Nov 2018 00:00:00 +0530 Sun, 06 Jan 2019 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373086 Reverse charge liability for manpower recruitment and supply services shifted from shared payment to 100% payment by the service recipient from 01.04.2015, but the commentary notes that the authorities ignored challans and other material showing continued payment through the service provider, making confirmation of the demand on merits unsustainable. It also explains that the extended limitation period could not be invoked where the department failed to prove suppression or intent to evade, particularly when the record did not show deliberate non-payment and the show cause notice was issued after the relevant period. The demand and penalty were therefore not sustainable. Case-Laws Service Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373086