https://www.taxtmi.com/caselaws?id=383482 Service tax demand on CRS-related services was held unsustainable because the appellant had already discharged tax on the output air-transport service, so any tax paid under reverse charge would have been available as credit and the arrangement was revenue neutral. The extended limitation also could not be invoked, as the department was already aware of the relevant facts through an earlier show cause notice, the records and returns were maintained in the ordinary course, and no mala fide suppression was shown. The demand was therefore barred by limitation and the impugned order was set aside. en-us Fri, 19 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 08:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383482 Service tax demand on CRS-related services was held unsustainable because the appellant had already discharged tax on the output air-transport service, so any tax paid under reverse charge would have been available as credit and the arrangement was revenue neutral. The extended limitation also could not be invoked, as the department was already aware of the relevant facts through an earlier show cause notice, the records and returns were maintained in the ordinary course, and no mala fide suppression was shown. The demand was therefore barred by limitation and the impugned order was set aside. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383482