2013 (7) TMI 1245 - AT - Service Tax

Summary

The case involves the appellant-assessee claiming that the principal contractor remitted Service Tax to the Revenue and deducted it from amounts due to the appellant, retaining a commission. The issue is whether these remittances by the contractor can be considered as made by the appellant, who provided taxable services under the Finance Act, 1994. The tribunal directed the contractor to be impleaded as a respondent for further consideration.