https://www.taxtmi.com/caselaws?id=772078 CESTAT NEW DELHI set aside service tax demand under Reverse Charge Mechanism on commission paid to foreign agents and rent paid to company Director. The Tribunal held demand was not maintainable on revenue neutrality principle as appellant would be entitled to Cenvat credit, making the exercise revenue neutral. Regarding rent payments, the Tribunal found Director provided renting service in individual capacity as property owner, not as Director, hence no reverse charge applicable. Extended period of limitation issue was not addressed as demands were set aside on merits. Appeal allowed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772078 CESTAT NEW DELHI set aside service tax demand under Reverse Charge Mechanism on commission paid to foreign agents and rent paid to company Director. The Tribunal held demand was not maintainable on revenue neutrality principle as appellant would be entitled to Cenvat credit, making the exercise revenue neutral. Regarding rent payments, the Tribunal found Director provided renting service in individual capacity as property owner, not as Director, hence no reverse charge applicable. Extended period of limitation issue was not addressed as demands were set aside on merits. Appeal allowed. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772078