Reverse Charge Mechanism Maintains Tax Liability for Business Support Services; Revenue-Neutrality Not a Valid Tax Avoidance Justification.

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....Reverse Charge - even if the service was taxable as ‘Business Support Service’, there will not be any change in tax liability under reverse charge mechanism or any other count - revenue-neutrality cannot be taken as a ground for avoiding payment of tax at any stage of a VAT system - AT....