https://www.taxtmi.com/caselaws?id=279 The Appellate Tribunal ruled that a respondent, a service receiver from non-resident service providers, cannot be held liable for the non-payment of Service Tax. The Tribunal determined that the respondent was not an agent of the foreign companies providing services and, therefore, was not obligated to pay the Service Tax on their behalf. By analyzing the contract/agreement and considering past Tribunal decisions, the Tribunal concluded that the respondent was not liable for the Service Tax, upholding the Commissioner's order in favor of the respondent. en-us Mon, 16 May 2005 00:00:00 +0530 Sun, 13 Apr 2008 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279 The Appellate Tribunal ruled that a respondent, a service receiver from non-resident service providers, cannot be held liable for the non-payment of Service Tax. The Tribunal determined that the respondent was not an agent of the foreign companies providing services and, therefore, was not obligated to pay the Service Tax on their behalf. By analyzing the contract/agreement and considering past Tribunal decisions, the Tribunal concluded that the respondent was not liable for the Service Tax, upholding the Commissioner's order in favor of the respondent. Case-Laws Service Tax Mon, 16 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279