https://www.taxtmi.com/caselaws?id=333170 The Court dismissed the challenge to the constitutionality of the proviso to Section 68 of the Finance Act, 1994, as amended in 2003, and Rule 7A of the Service Tax Rules, 1994. The petitioner's argument that service tax should be levied on the service provider rather than the recipient was rejected. The Court upheld the amendments shifting the liability to pay service tax to the service recipients, citing relevant legal provisions and judicial precedents. The Writ Petition was dismissed, and no costs were awarded to either party. en-us Sat, 16 Apr 2016 00:00:00 +0530 Mon, 27 Mar 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333170 The Court dismissed the challenge to the constitutionality of the proviso to Section 68 of the Finance Act, 1994, as amended in 2003, and Rule 7A of the Service Tax Rules, 1994. The petitioner's argument that service tax should be levied on the service provider rather than the recipient was rejected. The Court upheld the amendments shifting the liability to pay service tax to the service recipients, citing relevant legal provisions and judicial precedents. The Writ Petition was dismissed, and no costs were awarded to either party. Case-Laws Service Tax Sat, 16 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333170