https://www.taxtmi.com/caselaws?id=449046 CESTAT Chennai upheld service tax demands on offshore drilling services under reverse charge mechanism. The tribunal rejected jurisdictional challenges, holding that DGCEI officers had valid authority to issue show cause notices despite administrative circulars. Various services including engineering consultancy, management consultancy, banking services, and legal consultancy were deemed taxable as they were received by the Indian entity. The tribunal emphasized documentary evidence over oral submissions and found the appellant failed to provide adequate supporting documentation. Extended period of limitation and penalties were upheld as the appellant could not demonstrate reasonable cause or bona fide dispute for non-payment of service tax. en-us Wed, 24 Jan 2024 00:00:00 +0530 Mon, 05 Feb 2024 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449046 CESTAT Chennai upheld service tax demands on offshore drilling services under reverse charge mechanism. The tribunal rejected jurisdictional challenges, holding that DGCEI officers had valid authority to issue show cause notices despite administrative circulars. Various services including engineering consultancy, management consultancy, banking services, and legal consultancy were deemed taxable as they were received by the Indian entity. The tribunal emphasized documentary evidence over oral submissions and found the appellant failed to provide adequate supporting documentation. Extended period of limitation and penalties were upheld as the appellant could not demonstrate reasonable cause or bona fide dispute for non-payment of service tax. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449046