Liability of input service distributor (ISD) - the Input Service ...
ISD Registration: Liability Only for Improper Credit Distribution, Not an Issue in This Case.
April 14, 2018
Case Laws Service Tax AT
Liability of input service distributor (ISD) - the Input Service Distributor registration is only for the purpose of distribution of credit. He can be held accountable only in case of improper distribution of credit which is not the issue in the present case. - AT
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