https://www.taxtmi.com/article/detailed?id=1902 The piece warns that recent trade guidance urging recipients to take reasonable steps to ensure input service providers have deposited service tax effectively reimposes recipient-level verification and recordkeeping duties; although Rule 9(3)'s stringent obligation was withdrawn, Rule 4(7) and the proviso on payment and the statutory burden to maintain records remain operative. The article argues such administrative enforcement risks reverse-charge or downstream liability, conflicts with CBEC circular guidance and judicial authority protecting bonafide recipients, and calls for Board clarification to prevent harassment and inconsistent commissionerate practices. en-us Thu, 27 Sep 2012 13:20:38 +0530 Thu, 27 Sep 2012 13:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1902 The piece warns that recent trade guidance urging recipients to take reasonable steps to ensure input service providers have deposited service tax effectively reimposes recipient-level verification and recordkeeping duties; although Rule 9(3)'s stringent obligation was withdrawn, Rule 4(7) and the proviso on payment and the statutory burden to maintain records remain operative. The article argues such administrative enforcement risks reverse-charge or downstream liability, conflicts with CBEC circular guidance and judicial authority protecting bonafide recipients, and calls for Board clarification to prevent harassment and inconsistent commissionerate practices. Articles Cenvat Credit Thu, 27 Sep 2012 13:20:38 +0530 https://www.taxtmi.com/article/detailed?id=1902