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2013 (11) TMI 649 - HC - Service TaxClaim of Reimbursement of the service tax from the recipient of services i.e BSNL - Assessee provided security services to Respondent No. 2 i.e BSNL - Service tax was demanded from the petitioner which has been deposited by the petitioner - Held that:- service tax is statutory liability. It is a tax which is required to be collected by the service provider from the person to whom service is provided, and thereafter to be deposited with Government treasury within the prescribed time - Thus essentially the statute is being imposing the tax upon the person to whom service is being provided, and the service provider is merely a collecting agency - BSNL (i.e service recipient) directed to make reimbursement of service tax to the petitioner without further delay.
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