https://www.taxtmi.com/caselaws?id=411736 Reverse-charge service tax on foreign services could be levied only from the introduction of section 66A of the Finance Act, 1994, so any demand for the earlier period was not sustainable. The tax deducted at source borne by the Indian recipient was a statutory income-tax burden and not part of the agreed consideration for the foreign consultancy service, so it was excluded from the taxable value. The record also did not show wilful suppression or intent to evade, so the extended limitation period was unavailable and the demand was time-barred. en-us Tue, 31 Aug 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411736 Reverse-charge service tax on foreign services could be levied only from the introduction of section 66A of the Finance Act, 1994, so any demand for the earlier period was not sustainable. The tax deducted at source borne by the Indian recipient was a statutory income-tax burden and not part of the agreed consideration for the foreign consultancy service, so it was excluded from the taxable value. The record also did not show wilful suppression or intent to evade, so the extended limitation period was unavailable and the demand was time-barred. Case-Laws Service Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411736