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2018 (11) TMI 360 - AT - Service TaxLiability of appellant (service-receiver) to pay service tax - Works Contract - the appellant reimbursed the total amount of service tax to the service provider who paid the entire service tax - Held that:- Although service provider was required to be 50% of the service tax but paid 100%, therefore, in the light of the decision of this Tribunal in the case of Katrina R. Turcottee [2012 (12) TMI 579 - CESTAT AHMEDABAD], wherein it has been held that if service tax has been paid on behalf of the assessee by third party, the same shall be treated that assesssee himself has paid service tax, therefore, as service provider has paid service tax on behalf of the appellant, the same to be deemed as the appellant paid service tax. The appellant has discharged their service tax liability through service provider. Therefore, no liability of service tax arises against the appellant - appeal allowed - decided in favor of appellant.
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