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    <title>WHETHER THE SERVICE TAX LIABILITY CAN BE TRANSFERRED TO THIRD PARTY?</title>
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    <description>Service tax, though an indirect tax that can be contractually shifted between private parties, remains a statutory obligation of the assessee; contractual allocation affects only inter-party rights, not the revenue&#039;s right to require the assessee to register, file returns and pay tax, and the Department may hold the assessee liable regardless of agreements with contractors.</description>
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      <description>Service tax, though an indirect tax that can be contractually shifted between private parties, remains a statutory obligation of the assessee; contractual allocation affects only inter-party rights, not the revenue&#039;s right to require the assessee to register, file returns and pay tax, and the Department may hold the assessee liable regardless of agreements with contractors.</description>
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