https://www.taxtmi.com/caselaws?id=763449 CESTAT New Delhi held that the appellant subsidiary company was wrongly alleged as service provider when services were actually provided by its parent company located in non-taxable territory to a recipient in taxable territory. The recipient was liable for service tax under reverse charge mechanism, which had already been paid. The tribunal found the show cause notice was issued on wrong presumption and was time-barred under extended limitation period. The demand against appellant was set aside and appeal allowed. en-us Wed, 18 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763449 CESTAT New Delhi held that the appellant subsidiary company was wrongly alleged as service provider when services were actually provided by its parent company located in non-taxable territory to a recipient in taxable territory. The recipient was liable for service tax under reverse charge mechanism, which had already been paid. The tribunal found the show cause notice was issued on wrong presumption and was time-barred under extended limitation period. The demand against appellant was set aside and appeal allowed. Case-Laws Service Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763449