https://www.taxtmi.com/caselaws?id=77636 The High Court of Andhra Pradesh ruled in favor of the Oil and Natural Gas Corporation Limited in a case concerning the assessment of service tax liability on the corporation and its manpower supply agencies. The court held that the assessing authority must first evaluate the agencies' liability through proper assessment before directing the corporation to pay. The court emphasized the necessity of assessment orders to accurately determine tax liabilities and directed the respondent to complete the assessment within three months. The court highlighted the importance of following due process and assessment procedures before enforcing tax payments. en-us Mon, 26 Apr 2010 00:00:00 +0530 Mon, 18 Oct 2010 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77636 The High Court of Andhra Pradesh ruled in favor of the Oil and Natural Gas Corporation Limited in a case concerning the assessment of service tax liability on the corporation and its manpower supply agencies. The court held that the assessing authority must first evaluate the agencies' liability through proper assessment before directing the corporation to pay. The court emphasized the necessity of assessment orders to accurately determine tax liabilities and directed the respondent to complete the assessment within three months. The court highlighted the importance of following due process and assessment procedures before enforcing tax payments. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77636