https://www.taxtmi.com/caselaws?id=351233 The High Court ruled in favor of the appellant, holding that the service provided did not fall within the scope of Section 65(105)(zzb). The appellant, a government undertaking in Rajasthan, was not liable to pay service tax for the service provided to liquor manufacturers as the relationship was on a principal-to-principal basis. The court cited precedents from Chattishgarh and Rajasthan High Courts to support its decision. Consequently, the appellant was not obligated to remit service tax, interest, or penalties as proposed in the show cause notice. en-us Thu, 12 Oct 2017 00:00:00 +0530 Sat, 28 Apr 2018 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351233 The High Court ruled in favor of the appellant, holding that the service provided did not fall within the scope of Section 65(105)(zzb). The appellant, a government undertaking in Rajasthan, was not liable to pay service tax for the service provided to liquor manufacturers as the relationship was on a principal-to-principal basis. The court cited precedents from Chattishgarh and Rajasthan High Courts to support its decision. Consequently, the appellant was not obligated to remit service tax, interest, or penalties as proposed in the show cause notice. Case-Laws Service Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351233