https://www.taxtmi.com/caselaws?id=780020 CESTAT Chandigarh - AT allowed the appeal and set aside the impugned order, holding that the demand for service tax under the reverse charge mechanism was unsupported. The tribunal found no allegation or evidence that the appellant accessed the foreign providers' websites and noted payments were made through conventional banking channels, undermining the demand which rested on assumption. As the tax, if payable, would be revenue neutral due to available Cenvat credit on RCM payments, neither tax nor penalty was sustainable. The tribunal further held that the extended-period demand could not be sustained, leading to dismissal of the normal-period demand as well. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780020 CESTAT Chandigarh - AT allowed the appeal and set aside the impugned order, holding that the demand for service tax under the reverse charge mechanism was unsupported. The tribunal found no allegation or evidence that the appellant accessed the foreign providers' websites and noted payments were made through conventional banking channels, undermining the demand which rested on assumption. As the tax, if payable, would be revenue neutral due to available Cenvat credit on RCM payments, neither tax nor penalty was sustainable. The tribunal further held that the extended-period demand could not be sustained, leading to dismissal of the normal-period demand as well. Case-Laws Service Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780020