Home Case Index All Cases Service Tax Service Tax + SC Service Tax - 2007 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (12) TMI 2 - SC - Service TaxImport of Service – Recipient of services is Liability to pay service tax – therefore as per the provisions of the Chapter V of the Finance Act, 1994, State Electricity Board can not escape from payment of interest and penalty on late payment of service tax liability even if he is the recipient of services.
|