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    <title>Service tax cannot be levied under RCM for letting out of residential property by Director to the Company.</title>
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    <description>The tribunal held that Reverse Charge Mechanism service tax is not chargeable where rented premises taken from a director are used as residential accommodation for directors rather than for commercial purposes, and that a separate demand arising from oversight is revenue neutral such that extended limitation cannot be invoked by the revenue on the facts.</description>
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    <pubDate>Sat, 13 Aug 2022 10:38:29 +0530</pubDate>
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      <title>Service tax cannot be levied under RCM for letting out of residential property by Director to the Company.</title>
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      <description>The tribunal held that Reverse Charge Mechanism service tax is not chargeable where rented premises taken from a director are used as residential accommodation for directors rather than for commercial purposes, and that a separate demand arising from oversight is revenue neutral such that extended limitation cannot be invoked by the revenue on the facts.</description>
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