https://www.taxtmi.com/article/detailed?id=837 Responsibility for payment of service tax ordinarily rests with the service receiver and relates to amounts received; the receiver may claim CENVAT credit. Commercial conditions requiring the supplier to remit tax to the revenue before being reimbursed are not justified; purchasers acknowledging liability should pay at the prescribed rate without such preconditions. Interest consequences apply to late payment and penalty may be waived for sufficient cause. en-us Tue, 22 Jun 2010 00:00:00 +0530 Wed, 23 Jun 2010 06:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=837 Responsibility for payment of service tax ordinarily rests with the service receiver and relates to amounts received; the receiver may claim CENVAT credit. Commercial conditions requiring the supplier to remit tax to the revenue before being reimbursed are not justified; purchasers acknowledging liability should pay at the prescribed rate without such preconditions. Interest consequences apply to late payment and penalty may be waived for sufficient cause. Articles Service Tax Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=837