https://www.taxtmi.com/article/detailed?id=7135 Where services are taxable, the statutory obligation to discharge service tax remains on the service provider notwithstanding contractual allocation of tax burden; contractual shifting affects only private rights between parties and does not oblige the Revenue to recover from a third party or to wait for reimbursement. The assessee must register, file returns and comply with statutory procedures, and interest and penalties under the Finance Act may apply for nonpayment, even where contractors agreed to bear the tax impact. en-us Mon, 19 Dec 2016 08:43:14 +0530 Mon, 19 Dec 2016 08:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7135 Where services are taxable, the statutory obligation to discharge service tax remains on the service provider notwithstanding contractual allocation of tax burden; contractual shifting affects only private rights between parties and does not oblige the Revenue to recover from a third party or to wait for reimbursement. The assessee must register, file returns and comply with statutory procedures, and interest and penalties under the Finance Act may apply for nonpayment, even where contractors agreed to bear the tax impact. Articles Service Tax Mon, 19 Dec 2016 08:43:14 +0530 https://www.taxtmi.com/article/detailed?id=7135