Tax on Foreign Agent Services Under Reverse Charge: Cenvat Credit Claim Makes Extended Limitation Period Inapplicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire situation was revenue neutral - extended period of limitation cannot be invoked - AT....