Whether the recipient of services (import of services) is liable to pay Interest and Penalty in case of late payment of service tax?

Whether the recipient of services (import of services) is liable to pay Interest and Penalty in case of late payment of service tax? https://www.taxtmi.com/news?id=227 The courts construed the Finance Act, 1994 and contractual terms and concluded that where a service recipient has undertaken to discharge service tax but fails to remit it, the recipient of services is liable to pay interest on late payment of service tax and attendant penalties as applicable. en-us Fri, 14 Dec 2007 13:08:00 +0530 Wed, 25 Jun 2008 11:19:00 +0530 TaxTMI RSS Generator Whether the recipient of services (import of services) is liable to pay Interest and Penalty in case of late payment of service tax? https://www.taxtmi.com/news?id=227 The courts construed the Finance Act, 1994 and contractual terms and concluded that where a service recipient has undertaken to discharge service tax but fails to remit it, the recipient of services is liable to pay interest on late payment of service tax and attendant penalties as applicable. News - Fri, 14 Dec 2007 13:08:00 +0530 https://www.taxtmi.com/news?id=227