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of <h1>Appellants cannot shift service tax liability to agents; Section 73A(2) Finance Act applies for non-deposit cases</h1> The SC addressed whether appellants could shift their service tax liability to insurance agents and the applicability of Section 73A(2) of the Finance ... Demand of service tax - amount recovered by the appellants from their Insurance Agents as Service Tax for the period 2006-07 upto June, 2012 has not been deposited in the Government Exchequer - applicability of Section 73A (2) of Finance Act, 1994 - whether assessee can enter into a contract to shift the incidence of his service tax liability? - It was held by CESTAT that 'The emphasis of adjudicating authority below upon rule 3 of Valuation Rules while confirming this demand is also opined erroneous, because Rule 3 (a) of Service Tax Rules is applicable only in the cases where the taxable value is not ascertainable. However, in the present case, the value is ascertainable.' HELD THAT:- Issue notice - Tag with Civil Appeal Nos. 279-280 of 2020. The Supreme Court of India, through Justices Surya Kant and J.B. Pardiwala, issued an order condoning the delay and issuing notice in the matter. The Court permitted dasti service and directed the case to be tagged with Civil Appeal Nos. 279-280 of 2020.
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