Notification Applying Service Tax on Works Contract Services under RCM Not Applicable to Corporates: CESTAT [Read Order]

Notification - Service Tax - Works Contract Services - RCM - Corporates - CESTAT - Taxscan

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Kolkata bench has observed that the notification applying the service tax on works contract services under the reverse charge mechanism (RCM) is not applicable to corporate-assessee. The Appellant-assessee, M/s TDK India Pvt Ltd, is engaged in the manufacture of soft ferrite parts/components under the…

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