https://www.taxtmi.com/caselaws?id=427327 The Tribunal ruled in favor of the appellant, setting aside the demand of service tax, interest, and penalties imposed. The extended period of limitation for service tax liability on a reverse charge basis was not upheld due to the appellant's genuine doubt regarding the tax liability, supported by past practices and legal decisions. The Tribunal also noted the revenue-neutral nature of the transactions and the absence of intent to evade duty, leading to the decision to allow the appeal and fully set aside the demand while partially allowing the appeal. en-us Mon, 05 Sep 2022 00:00:00 +0530 Tue, 06 Sep 2022 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427327 The Tribunal ruled in favor of the appellant, setting aside the demand of service tax, interest, and penalties imposed. The extended period of limitation for service tax liability on a reverse charge basis was not upheld due to the appellant's genuine doubt regarding the tax liability, supported by past practices and legal decisions. The Tribunal also noted the revenue-neutral nature of the transactions and the absence of intent to evade duty, leading to the decision to allow the appeal and fully set aside the demand while partially allowing the appeal. Case-Laws Service Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427327