Liability of Service Tax - Failure on the part of the service ...

Case Laws Service Tax

October 29, 2020

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 non-compliance of the statutory provisions by the service provider. Equally, it also cannot be set up as a defence in the adjudicatory proceedings - The liability to pay the tax in terms of Chapter V and VA of the Finance Act, 1994 rests solely upon the petitioner, being the service provider; - HC

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Liability of Service Tax - Failure on the part of the service ...

Case Laws Service Tax

October 29, 2020

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