https://www.taxtmi.com/caselaws?id=247025 The court set aside the previous orders confirming a service tax demand on the appellant for renting immovable property. It emphasized that liability to tax is on the service provider, not the recipient, and deemed the rejection of the appellant's plea as a recipient as a fatal error. The court criticized the rejection of an additional ground raised in the appeal, highlighting that it affected jurisdiction and should have been considered. The judgment stressed the importance of analyzing transactional documents for accurate liability determination and remanded the matter for fresh consideration with a requirement to submit original transactional documents. en-us Tue, 28 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247025 The court set aside the previous orders confirming a service tax demand on the appellant for renting immovable property. It emphasized that liability to tax is on the service provider, not the recipient, and deemed the rejection of the appellant's plea as a recipient as a fatal error. The court criticized the rejection of an additional ground raised in the appeal, highlighting that it affected jurisdiction and should have been considered. The judgment stressed the importance of analyzing transactional documents for accurate liability determination and remanded the matter for fresh consideration with a requirement to submit original transactional documents. Case-Laws Service Tax Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247025