https://www.taxtmi.com/caselaws?id=796286 Reverse-charge service tax on legal services received from advocates or law firms was revenue-neutral where the recipient could claim full CENVAT credit for use in providing taxable output services. Because payment of tax and corresponding credit availability created no net revenue loss, the service-tax demand was unsustainable. As the underlying tax liability could not survive, consequential interest and penalty were also unsustainable. The confirmed reverse-charge liability on the disputed legal services was annulled, with consequential relief available in accordance with law. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796286 Reverse-charge service tax on legal services received from advocates or law firms was revenue-neutral where the recipient could claim full CENVAT credit for use in providing taxable output services. Because payment of tax and corresponding credit availability created no net revenue loss, the service-tax demand was unsustainable. As the underlying tax liability could not survive, consequential interest and penalty were also unsustainable. The confirmed reverse-charge liability on the disputed legal services was annulled, with consequential relief available in accordance with law. Case-Laws Service Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796286