https://www.taxtmi.com/caselaws?id=247723 The tribunal dismissed the appeals, confirming the appellant's liability for service tax, interest, and penalties. The appellant's argument that the liability for service tax was transferred to the recipients of the service was rejected, emphasizing the appellant's primary liability for tax obligations. The tribunal held that the extended period of limitation for issuing the show cause notice was justified, as the appellant, being a public authority, should have been aware of its tax liabilities. Private agreements were deemed insufficient to alter legislatively mandated tax liabilities, leading to the confirmation of the appellant's liability for service tax, interest, and penalties. en-us Fri, 25 Apr 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247723 The tribunal dismissed the appeals, confirming the appellant's liability for service tax, interest, and penalties. The appellant's argument that the liability for service tax was transferred to the recipients of the service was rejected, emphasizing the appellant's primary liability for tax obligations. The tribunal held that the extended period of limitation for issuing the show cause notice was justified, as the appellant, being a public authority, should have been aware of its tax liabilities. Private agreements were deemed insufficient to alter legislatively mandated tax liabilities, leading to the confirmation of the appellant's liability for service tax, interest, and penalties. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247723