2015 (12) TMI 270

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..... e same, without finding whether such service tax paid by him to the service provider stands further deposited by him to the exchequer. It is neither possible nor practicable for any service recipient to verify the fact of payment of service tax by the service provider. If the Revenue is of the view that the service provider has not deposited the service tax collected by him from his customers, the .....

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..... Per : ARCHANA WADHWA The miscellaneous application is for extension of stay and the same is dismissed as infructuous since the appeal itself is being taken up for disposal. 2. After hearing both the sides, I find that credit of ₹ 6,31,407/- in respect of service tax paid by the appellant to his landlord stands denied to him on the ground that landlord had taken the registration sub .....

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..... avail the credit of the same, without finding whether such service tax paid by him to the service provider stands further deposited by him to the exchequer. It is neither possible nor practicable for any service recipient to verify the fact of payment of service tax by the service provider. If the Revenue is of the view that the service provider has not deposited the service tax collected by him .....

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