ST : Provider liable to pay service tax, even if recipient does not pay

Service provider is liable to pay service tax even when service recipient doesn’t reimburse service tax

Service Tax : Service tax liability is not dependent on whether service recipient makes payment of service tax or not; taxable event is rendering of service and merely because service recipient did not pay service tax liability initially, that would not take away/obliterate liability on service provider to discharge tax : [2015] 58 taxmann.com 97 (Mumbai – CESTAT)

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