2013 (11) TMI 649

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..... odh Kumar, Suneel Rai and Sunil Rai, Counsels, for the Respondent. JUDGMENT Heard learned counsel for the petitioner and the learned counsel appearing on behalf of the respondent No. 2, and seen the record. 2. There is an agreement between the petitioner and the respondent no. 2 i.e. B.S.N.L., under which the petitioner was required to provide security services to the respondent no. 2. und .....

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..... reasury within the prescribed time. 6. Thus essentially the statute is being imposing the tax upon the person to whom service is being provided, and the service provider is merely a collecting agency. 7. In that view of the matter, the writ petition is allowed. The respondent no. 2 is directed to make reimbursement of service tax to the petitioner without further delay.
Case laws, .....

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