https://www.taxtmi.com/caselaws?id=450563 CESTAT Ahmedabad held that appellant was not liable to pay service tax under reverse charge mechanism where foreign service provider had permanent establishment in India through its subsidiary. The appellant received goods from foreign entities while services were provided by the foreign company's Indian branch office, which constituted a permanent establishment. The tribunal found no willful suppression of facts and rejected the department's invocation of extended limitation period, ruling the demand beyond normal period unsustainable. Appeal allowed. en-us Mon, 26 Feb 2024 00:00:00 +0530 Thu, 07 Mar 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450563 CESTAT Ahmedabad held that appellant was not liable to pay service tax under reverse charge mechanism where foreign service provider had permanent establishment in India through its subsidiary. The appellant received goods from foreign entities while services were provided by the foreign company's Indian branch office, which constituted a permanent establishment. The tribunal found no willful suppression of facts and rejected the department's invocation of extended limitation period, ruling the demand beyond normal period unsustainable. Appeal allowed. Case-Laws Service Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450563