https://www.taxtmi.com/article/detailed?id=1456 The operative rule is that the person upon whom the statute places legal liability to pay service tax-ordinarily the service provider, or the receiver only where the law imposes reverse charge-is the proper party to challenge the levy. Economic burden or contractual reimbursement to the provider does not by itself confer locus standi; administrative requests for third party information without issuance of show cause or demand notices do not make the recipient an aggrieved party. Challengers who are fiscally affected should join the legally liable party or rely on that party to pursue statutory remedies. en-us Tue, 04 Oct 2011 23:36:02 +0530 Tue, 04 Oct 2011 23:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1456 The operative rule is that the person upon whom the statute places legal liability to pay service tax-ordinarily the service provider, or the receiver only where the law imposes reverse charge-is the proper party to challenge the levy. Economic burden or contractual reimbursement to the provider does not by itself confer locus standi; administrative requests for third party information without issuance of show cause or demand notices do not make the recipient an aggrieved party. Challengers who are fiscally affected should join the legally liable party or rely on that party to pursue statutory remedies. Articles Service Tax Tue, 04 Oct 2011 23:36:02 +0530 https://www.taxtmi.com/article/detailed?id=1456