2016 (5) TMI 751 - SCH - Service Tax

Refund - Transfer of burden to discharge of service tax liability to another person - bondafide belief - Sale of space or time for advertisement service to several advertising agencies - High Court held that in terms of the statutory provisions it is the appellant which is to discharge the liability towards the Revenue on account of service tax. Undoubtedly, the service tax burden can be transferred by contractual arrangement to the other party. But, on account of such contractual arrangement, the assessee cannot ask the Revenue to recover the tax dues from a third party or wait for discharge of the liability by the assessee till it has recovered the amount from its contractors reported in 2015 (4) TMI 705 - DELHI HIGH COURT - Apex Court dismissed the special leave petition filed by the petitioner

Summary

The Supreme Court of India dismissed the special leave petition after condoning the delay. The judges were Justice Dipak Misra and Justice N.V. Ramana. The petitioner was represented by Dr. Monika Gusain and Mr. Hari Om Yaduvanshi.