https://www.taxtmi.com/caselaws?id=445281 The Tribunal allowed the appeal, ruling that the Department failed to establish the appellant's liability to pay service tax under the Reverse Charge Mechanism. The show-cause notice was deemed vague, lacking evidence of services rendered or availed. Additionally, the Tribunal found no evidence of intent to evade tax, noting confusion regarding the taxability of goods transport operators. Consequently, the extended period for recovery of service tax could not be invoked against the appellant, a Government Corporation. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445281 The Tribunal allowed the appeal, ruling that the Department failed to establish the appellant's liability to pay service tax under the Reverse Charge Mechanism. The show-cause notice was deemed vague, lacking evidence of services rendered or availed. Additionally, the Tribunal found no evidence of intent to evade tax, noting confusion regarding the taxability of goods transport operators. Consequently, the extended period for recovery of service tax could not be invoked against the appellant, a Government Corporation. Case-Laws Service Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445281