In case of reverse charge mechanism service provider not liable to service tax

CESTAT, AHMEDABAD BENCH Commissioner of Service Tax, Ahmedabad Versus Landmark Automobiles (P.)Ltd. ORDER NO.A/10137/WZB/AHD/2013 APPEAL NO. ST/515/2011 JANUARY  22, 2013 ORDER 1. This appeal is filed by the Revenue against order in appeal No. 116/2011 (STC)/K. ANPAZHAKAN/Commr.(A)/Ahd, dt.24-05.201l vide which the first appellate authority has set aside the demands of service tax liability with interest and penalties imposed by the adjudicating authority on the respondent. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the disch...