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2017 (4) TMI 1052 - HC - Service TaxLiability of tax - the Transporter in this case, though, an individual had rendered service to the appellant/ Assessee, which is a partnership firm - who is liable to pay tax, appellant or service provider? - Held that: - the appellant/ Assessee, being a registered partnership firm, which falls under clause 'g' of Rule 2(1)(d)(v) of the 1994 Rules, would be liable to pay the service tax, in respect of service provided to it, by an individual Truck Operator - the other aspect, as to whether the appellant/ Assessee would be entitled to claim the benefit of Notification dated 03.12.2004, has not been touched upon by the Tribunal - The Tribunal is, consequently, directed to re-hear the parties once again, after giving notice to the parties - appeal allowed by way of remand.
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