https://www.taxtmi.com/caselaws?id=436415 The appellant, engaged in manufacturing, paid rent to Directors who were also landlords for office premises. The issue was whether service tax was payable under reverse charge mechanism. The Tribunal found that the Directors provided the service as landlords, not as Directors, and the liability for service tax under reverse charge mechanism was on the recipient of the service. The order upholding the demand was set aside, and the appeal was allowed. The question of the extended period of limitation was not addressed as the decision on liability rendered it moot. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 12 Apr 2023 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436415 The appellant, engaged in manufacturing, paid rent to Directors who were also landlords for office premises. The issue was whether service tax was payable under reverse charge mechanism. The Tribunal found that the Directors provided the service as landlords, not as Directors, and the liability for service tax under reverse charge mechanism was on the recipient of the service. The order upholding the demand was set aside, and the appeal was allowed. The question of the extended period of limitation was not addressed as the decision on liability rendered it moot. Case-Laws Service Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436415