https://www.taxtmi.com/caselaws?id=464867 Services of foreign architects or engineers used for design work are liable to service tax under reverse charge, and the corresponding CENVAT credit may be available immediately. On that basis, the text states that the matter was treated as revenue neutral. Applying the principle in Jet Airways, it says the extended period of limitation was not invokable in a revenue-neutral case, so the demand was time-barred and penalties were not imposable. en-us Tue, 02 Apr 2024 00:00:00 +0530 Wed, 19 Nov 2025 20:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464867 Services of foreign architects or engineers used for design work are liable to service tax under reverse charge, and the corresponding CENVAT credit may be available immediately. On that basis, the text states that the matter was treated as revenue neutral. Applying the principle in Jet Airways, it says the extended period of limitation was not invokable in a revenue-neutral case, so the demand was time-barred and penalties were not imposable. Case-Laws Service Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464867