https://www.taxtmi.com/caselaws?id=751044 The CESTAT Allahabad held that the appellant was not liable for service tax under reverse charge mechanism for cleaning and assembling services. The service provider, being registered, had correctly discharged service tax liability under forward charge as evidenced by invoices showing proper tax payment. The tribunal found these services were not specified in N/N. 30/2012-ST requiring reverse charge mechanism. Classification of services cannot be altered by the recipient to demand tax under different categories. The demand and penalty were set aside, allowing the appeal. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 05 Apr 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751044 The CESTAT Allahabad held that the appellant was not liable for service tax under reverse charge mechanism for cleaning and assembling services. The service provider, being registered, had correctly discharged service tax liability under forward charge as evidenced by invoices showing proper tax payment. The tribunal found these services were not specified in N/N. 30/2012-ST requiring reverse charge mechanism. Classification of services cannot be altered by the recipient to demand tax under different categories. The demand and penalty were set aside, allowing the appeal. Case-Laws Service Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751044