AdvertisementESS Infraprojects Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai quashes service tax demand on legal services under RCM; holds extended limitation not invocable in a revenue neutral situation The appeal was filed by M/s ESS Infraprojects Pvt. Ltd. challenging the Order-in-Appeal dated 20.07.2022 whereby the Commissioner (Appeals) had upheld the confirmation of service tax demand, interest and penalty in respect of legal services received from advocates. The appellant is engaged in the business of hiring construction machinery and was registered for payment...