https://www.taxtmi.com/caselaws?id=448238 The HC adjudicated an appeal concerning the demand of service tax on goods transport agency services under the reverse charge mechanism for exported goods. The court confirmed the appellant's liability for service tax due to non-filing of required returns, denying exemption benefits. However, it found that the demand was barred by limitation, recognizing the situation as revenue neutral and without mala fide intent. Citing relevant tribunal decisions, the HC set aside the impugned order, allowing the appeal and granting consequential relief to the appellant. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 13 Jan 2024 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448238 The HC adjudicated an appeal concerning the demand of service tax on goods transport agency services under the reverse charge mechanism for exported goods. The court confirmed the appellant's liability for service tax due to non-filing of required returns, denying exemption benefits. However, it found that the demand was barred by limitation, recognizing the situation as revenue neutral and without mala fide intent. Citing relevant tribunal decisions, the HC set aside the impugned order, allowing the appeal and granting consequential relief to the appellant. Case-Laws Service Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448238