https://www.taxtmi.com/caselaws?id=774570 CESTAT Bangalore allowed the appeal, setting aside the demand for service tax under RCM. The tribunal held that the appellant's services could not be classified as an authorized service station following precedent in Dynamic Motors case. The RCM demand was time-barred as the show-cause notice was issued beyond the normal limitation period. Additionally, considering revenue neutrality principles and citing Asmitha Microfin Ltd. and Sarovar Hotels cases, the tribunal found the demand unsustainable since the appellant would be eligible for CENVAT credit against any RCM payment, creating a revenue-neutral situation. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774570 CESTAT Bangalore allowed the appeal, setting aside the demand for service tax under RCM. The tribunal held that the appellant's services could not be classified as an authorized service station following precedent in Dynamic Motors case. The RCM demand was time-barred as the show-cause notice was issued beyond the normal limitation period. Additionally, considering revenue neutrality principles and citing Asmitha Microfin Ltd. and Sarovar Hotels cases, the tribunal found the demand unsustainable since the appellant would be eligible for CENVAT credit against any RCM payment, creating a revenue-neutral situation. Case-Laws Service Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774570