https://www.taxtmi.com/caselaws?id=757148 The appeal was allowed by the Tribunal, which rejected the invocation of the extended limitation period. The Tribunal recognized the appellant's bona fide belief that the services provided were categorized as manpower supply, supported by consistent tax payments by BSNL under the reverse charge mechanism. The Tribunal distinguished the case from Om Sai Fabricators, emphasizing the revenue-neutral scenario and the lack of grounds for double taxation. The decision was based on precedents establishing that when one party pays the entire service tax, no additional demand should be made, thereby justifying the appeal's allowance and negating the demand for service tax and penalties. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757148 The appeal was allowed by the Tribunal, which rejected the invocation of the extended limitation period. The Tribunal recognized the appellant's bona fide belief that the services provided were categorized as manpower supply, supported by consistent tax payments by BSNL under the reverse charge mechanism. The Tribunal distinguished the case from Om Sai Fabricators, emphasizing the revenue-neutral scenario and the lack of grounds for double taxation. The decision was based on precedents establishing that when one party pays the entire service tax, no additional demand should be made, thereby justifying the appeal's allowance and negating the demand for service tax and penalties. Case-Laws Service Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757148