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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Transfer of burden to discharge of service tax liability to ...


Taxpayer Must Pay Service Tax Despite Contract; Can't Shift Liability to Third Party or Delay Payment.

April 21, 2015

Case Laws     Service Tax     HC

Transfer of burden to discharge of service tax liability to another person - 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. - HC

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