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2013 (6) TMI 490 - AT - Service TaxService Tax Liability - who is liable to discharge - appellant submits that as per the definition under Section 65 (7) of the Finance Act, 1994 “assessee means a person liable to pay service tax and includes his agent”. As per the tripartite agreement, he has appointed three agencies as agents not only for the purpose of negotiating with the corporate for the services to be undertaken by him but also for the discharge of tax liability. Held that:- service tax liability discharged through the agent is sufficient - the assessee includes his agent and therefore, if the tax liability has been discharged by the agent on the service rendered by his principal, that is sufficient for discharge of service tax liability by the principal. Therefore, following the decision in the case of Ms.Katrina R Turcotte (2012 (12) TMI 579 - CESTAT MUMBAI), we allow this appeal with consequential relief, if any. - Decided in favor of assessee.
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