https://www.taxtmi.com/caselaws?id=766507 CESTAT Bangalore ruled that appellant was liable for service tax under reverse charge mechanism for manpower supply services received from overseas entities during April 2008-March 2013, following SC precedent in Northern Operating Systems Pvt. Ltd. However, extended limitation period could not be invoked as appellant had paid service tax with interest before show-cause notice issuance. Penalties were set aside as unsustainable. Matter remanded to adjudicating authority to redetermine liability for normal limitation period only. Appeal allowed by way of remand. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766507 CESTAT Bangalore ruled that appellant was liable for service tax under reverse charge mechanism for manpower supply services received from overseas entities during April 2008-March 2013, following SC precedent in Northern Operating Systems Pvt. Ltd. However, extended limitation period could not be invoked as appellant had paid service tax with interest before show-cause notice issuance. Penalties were set aside as unsustainable. Matter remanded to adjudicating authority to redetermine liability for normal limitation period only. Appeal allowed by way of remand. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766507