Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2005 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (3) TMI 573 - CESTAT, NEW DELHIExtract: .......in this plea in the light of clear language of the rule, as it stood during the relevant period when it was only the service provider who was liable to pay service tax and not any person authorised by him or the service receiver. We, therefore, see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal.
|