Service Tax Demand on Foreign Services Set Aside Due to Lack of Service Agreement; Reverse Charge Mechanism Inapplicable.
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....Levy of service tax - Goodwill - reimbursable expense - It is the case of the Department that the amount is the consideration received by the appellant for services provided by foreign service providers - Reverse charge mechanism - in the absence of any service agreement, demand cannot sustain - demand set aside.....


TaxTMI