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Service Tax - Highlights / Catch Notes

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Refusal to honour the liability of paying the service tax (on ...

Service Tax

May 18, 2023

Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay a tax which it is bound to pay in the eye of law. - Since the LIC is held liable to pay the service tax, the service tax paid by the petitioner shall be paid by the LIC to the petitioner within a period of one month from the date of receipt of a copy of this order - HC

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