https://www.taxtmi.com/caselaws?id=763662 CESTAT Chennai remanded a service tax case involving reverse charge mechanism on legal services to the Adjudicating Authority. The appellant initially accepted liability based on Delhi HC precedent in Delhi Tax Bar Association case and deposited the demanded amount. However, in miscellaneous application, new legal grounds were raised that weren't presented before lower authorities. Though these were pure questions of law, CESTAT held that principles of natural justice required giving the department opportunity to respond. The matter was remanded for fresh consideration of additional grounds on merits. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 26 Dec 2024 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763662 CESTAT Chennai remanded a service tax case involving reverse charge mechanism on legal services to the Adjudicating Authority. The appellant initially accepted liability based on Delhi HC precedent in Delhi Tax Bar Association case and deposited the demanded amount. However, in miscellaneous application, new legal grounds were raised that weren't presented before lower authorities. Though these were pure questions of law, CESTAT held that principles of natural justice required giving the department opportunity to respond. The matter was remanded for fresh consideration of additional grounds on merits. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763662