https://www.taxtmi.com/caselaws?id=761605 CESTAT Ahmedabad remanded service tax matter involving reverse charge mechanism liability. Appellant booked legal and professional expenses under single head in accounts. Revenue assumed entire expenditure was legal fees subject to service tax under reverse charge. Tribunal found adjudicating authority failed to properly verify whether expenses were classifiable under taxable category. Appellant produced bifurcation chart showing major amounts pertained to CA, chartered engineer services not liable under Section 68(2) read with Notification 30/2012-ST. Matter remanded for de-novo consideration requiring proper verification of books and expense classification. en-us Wed, 06 Nov 2024 00:00:00 +0530 Wed, 13 Nov 2024 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761605 CESTAT Ahmedabad remanded service tax matter involving reverse charge mechanism liability. Appellant booked legal and professional expenses under single head in accounts. Revenue assumed entire expenditure was legal fees subject to service tax under reverse charge. Tribunal found adjudicating authority failed to properly verify whether expenses were classifiable under taxable category. Appellant produced bifurcation chart showing major amounts pertained to CA, chartered engineer services not liable under Section 68(2) read with Notification 30/2012-ST. Matter remanded for de-novo consideration requiring proper verification of books and expense classification. Case-Laws Service Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761605