https://www.taxtmi.com/caselaws?id=460883 CESTAT Bangalore held that manpower services supplied by overseas company to appellant were leviable to service tax under reverse charge mechanism, applying Supreme Court precedent in Northern Operating Systems case. However, demands prior to 18.4.2006 and extended period demands were set aside, restricting liability to normal limitation period. Airport services demand on unsuccessful bidder deposits was rejected as no services were rendered, but matter remanded to verify documentary evidence. CENVAT credit on input services including photography, asset hiring, and landscaping was allowed following JSW Steel precedent. Penalty was set aside and appeals allowed by way of remand for recomputation. en-us Tue, 09 Jul 2024 00:00:00 +0530 Thu, 27 Feb 2025 10:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460883 CESTAT Bangalore held that manpower services supplied by overseas company to appellant were leviable to service tax under reverse charge mechanism, applying Supreme Court precedent in Northern Operating Systems case. However, demands prior to 18.4.2006 and extended period demands were set aside, restricting liability to normal limitation period. Airport services demand on unsuccessful bidder deposits was rejected as no services were rendered, but matter remanded to verify documentary evidence. CENVAT credit on input services including photography, asset hiring, and landscaping was allowed following JSW Steel precedent. Penalty was set aside and appeals allowed by way of remand for recomputation. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460883