https://www.taxtmi.com/caselaws?id=184061 Service tax liability in a consulting arrangement was treated, prima facie, as falling on the prime consultant who billed the client, rather than on the sub-consultant rendering services under that arrangement. The record showed that the appellant acted as a sub-consultant and invoiced the prime consultant, who in turn invoiced the client. On that basis, the tribunal waived pre-deposit of service tax and penalties and stayed recovery pending disposal of the appeal. en-us Thu, 01 Sep 2005 00:00:00 +0530 Tue, 28 Jun 2016 17:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184061 Service tax liability in a consulting arrangement was treated, prima facie, as falling on the prime consultant who billed the client, rather than on the sub-consultant rendering services under that arrangement. The record showed that the appellant acted as a sub-consultant and invoiced the prime consultant, who in turn invoiced the client. On that basis, the tribunal waived pre-deposit of service tax and penalties and stayed recovery pending disposal of the appeal. Case-Laws Service Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184061