https://www.taxtmi.com/caselaws?id=263543 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal on new grounds related to the tax liability of the service provider and inadmissibility of credit. The Tribunal emphasized that the Revenue failed to quantify the correct disallowed amount and could not introduce new grounds not raised in the show-cause notice. The decision highlighted that the responsibility to assess tax liability lies with the service provider and not the receiver, ultimately dismissing the Revenue's appeal as unfounded both on legal and merit grounds. en-us Tue, 03 Mar 2015 00:00:00 +0530 Fri, 04 Sep 2015 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263543 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal on new grounds related to the tax liability of the service provider and inadmissibility of credit. The Tribunal emphasized that the Revenue failed to quantify the correct disallowed amount and could not introduce new grounds not raised in the show-cause notice. The decision highlighted that the responsibility to assess tax liability lies with the service provider and not the receiver, ultimately dismissing the Revenue's appeal as unfounded both on legal and merit grounds. Case-Laws Service Tax Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263543