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Reverse Charge Mechanism

S No Citation Name of the Party Subject Heading


2012 (2) ECS (169) (Tri-Mum)


Prima facie, we are of the view that the applicants are liable to pay service tax on the above said activity for the period 18/04/2006 to 30/04/2006 under the category of banking and financial services. Therefore, we direct the applicant to make a pre-deposit of Rs.5,98,087/- within four weeks


2013 (1) ECS ( 188) (Tri-Kol)

M/s TKM Global Logistics Ltd

OLSPs provided a number of services to the Applicant till they intimated M/s. TKM Global regarding dispatch of cargo and in doing so, they rendered services on behalf of the Applicant