https://www.taxtmi.com/caselaws?id=2362 The Supreme Court upheld the Kerala High Court's decision that Kerala State Electricity Board (KSEB) was liable to pay both the service tax and interest on delayed payment to a foreign company for consultancy services. The court found that the contractual terms clearly placed the responsibility of paying the service tax on KSEB as per the agreement and the Finance Act, 1994. The appeal was dismissed with costs, and the counsel's fee was set at Rs. 25,000, reinforcing the appellant's responsibility for tax liabilities under the statutory provisions. en-us Wed, 12 Dec 2007 00:00:00 +0530 Mon, 12 Mar 2012 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2362 The Supreme Court upheld the Kerala High Court's decision that Kerala State Electricity Board (KSEB) was liable to pay both the service tax and interest on delayed payment to a foreign company for consultancy services. The court found that the contractual terms clearly placed the responsibility of paying the service tax on KSEB as per the agreement and the Finance Act, 1994. The appeal was dismissed with costs, and the counsel's fee was set at Rs. 25,000, reinforcing the appellant's responsibility for tax liabilities under the statutory provisions. Case-Laws Service Tax Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2362