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    <title>Tangible Good Service Tax paid by Receipient</title>
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    <description>Service tax liability lies with the service provider; recipient payments are acceptable if deposited quoting the provider&#039;s STC and treated as payment on behalf of the provider. To avail Cenvat credit the provider must issue an invoice showing service tax and the deposit must be recorded under the provider&#039;s STC; without such invoice and accounting the recipient cannot claim credit and will be treated merely as a tenderer.</description>
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      <description>Service tax liability lies with the service provider; recipient payments are acceptable if deposited quoting the provider&#039;s STC and treated as payment on behalf of the provider. To avail Cenvat credit the provider must issue an invoice showing service tax and the deposit must be recorded under the provider&#039;s STC; without such invoice and accounting the recipient cannot claim credit and will be treated merely as a tenderer.</description>
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