https://www.taxtmi.com/caselaws?id=763093 CESTAT New Delhi dismissed the appeal where appellant failed to pay service tax under Reverse Charge Mechanism on Man Power Recruitment Services. The appellant admitted liability during departmental audit but failed to provide supporting documents to contest the demand. The court upheld differential service tax demand with interest under Section 75, confirming extended limitation period due to suppression of material facts with intent to evade tax. Revenue neutrality plea was rejected following BCCI precedent, as accepting such defense would render reverse charge mechanism ineffective. Penalties were also upheld. en-us Wed, 11 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763093 CESTAT New Delhi dismissed the appeal where appellant failed to pay service tax under Reverse Charge Mechanism on Man Power Recruitment Services. The appellant admitted liability during departmental audit but failed to provide supporting documents to contest the demand. The court upheld differential service tax demand with interest under Section 75, confirming extended limitation period due to suppression of material facts with intent to evade tax. Revenue neutrality plea was rejected following BCCI precedent, as accepting such defense would render reverse charge mechanism ineffective. Penalties were also upheld. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763093