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1. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

2. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

3. Services with reference to public offer of Foreign Currency Convertible Bonds (FCCB) and Global Depository Receipts (GDR) - appellants cannot be fastened with any...

4. Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

5. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

6. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

7. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

8. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

9. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

10. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

11. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

12. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

13. Business Support Services - stock broker services - arrangement for the VPN - this is a cost sharing arrangement and not in the form of a service provider-service...

14. Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if...

15. Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service...