https://www.taxtmi.com/caselaws?id=212886 The SC held that the service tax liability rested with the contractor (respondent) as per the contract terms. Clause 9.3, read with clause 6 of the contract, clearly imposed the obligation to bear service tax on the contractor for services rendered. The appellant, as the service recipient, was not liable to pay or reimburse the service tax. The respondent's refusal to accept deductions was unfounded since the contract explicitly assigned tax liability to the contractor. The HC's interference with the arbitrator's decision was unwarranted, and the SC upheld the arbitrator's ruling that the contractor must bear the service tax liability. en-us Wed, 25 Apr 2012 00:00:00 +0530 Thu, 14 Aug 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212886 The SC held that the service tax liability rested with the contractor (respondent) as per the contract terms. Clause 9.3, read with clause 6 of the contract, clearly imposed the obligation to bear service tax on the contractor for services rendered. The appellant, as the service recipient, was not liable to pay or reimburse the service tax. The respondent's refusal to accept deductions was unfounded since the contract explicitly assigned tax liability to the contractor. The HC's interference with the arbitrator's decision was unwarranted, and the SC upheld the arbitrator's ruling that the contractor must bear the service tax liability. Case-Laws Service Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212886