https://www.taxtmi.com/caselaws?id=788446 A body corporate providing manpower/job-work services remained liable to discharge service tax under the forward charge mechanism where it failed to establish a valid entitlement to reverse charge or exemption under the cited notifications. The record did not show that the recipient had discharged the tax on its behalf, and a chartered accountant's certificate was insufficient without supporting recipient records. The cessation of tax payment after November 2015, despite no material change in the notification framework, supported invocation of the extended period of limitation. The demand for service tax, interest and penalties for December 2015 to June 2017 was therefore sustained. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788446 A body corporate providing manpower/job-work services remained liable to discharge service tax under the forward charge mechanism where it failed to establish a valid entitlement to reverse charge or exemption under the cited notifications. The record did not show that the recipient had discharged the tax on its behalf, and a chartered accountant's certificate was insufficient without supporting recipient records. The cessation of tax payment after November 2015, despite no material change in the notification framework, supported invocation of the extended period of limitation. The demand for service tax, interest and penalties for December 2015 to June 2017 was therefore sustained. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788446