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2021 (2) TMI 987 - HC - Service TaxLiability of service tax - reverse charge mechanism - case of applicants is that the writ-applicant is a cooperative society and not association of the individuals. Therefore, the liability to pay the service tax would be of the recipient of the services and that would be the ONGC - HELD THAT:- By amendment, which has been permitted to be carried out, it is brought to the notice of this Court that the service recipient being ONGC Ltd. had already deposited the requisite service tax with the concerned authority and the payments were then made to the writ-applicant society. This writ-application is not entertained as the impugned order is appealable under Section 107 of the Act. However, we would like to seek the responsibility of the respondent no.2 as regards the case put up by the writ-applicant that the service recipient being ONGC Ltd. and ONGC having deposited the requisite service tax, the liability could be fasten upon the writ-applicant once again towards the service tax. Let Notice be issued to the respondents returnable on 8th March 2021.
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