https://www.taxtmi.com/caselaws?id=359285 Service tax liability attaches to the entity that actually renders or is legally responsible for the taxable service, not to a separately constituted body with only an administrative connection. Because the fisheries harbour activity was carried on by a distinct legal entity under the Ministry of Agriculture, and the port trust acted only on its behalf, the demand could not be fastened on the port trust. The earlier dropping of the demand was therefore sustained and the Revenue challenge failed. en-us Wed, 30 Aug 2017 00:00:00 +0530 Fri, 27 Apr 2018 06:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359285 Service tax liability attaches to the entity that actually renders or is legally responsible for the taxable service, not to a separately constituted body with only an administrative connection. Because the fisheries harbour activity was carried on by a distinct legal entity under the Ministry of Agriculture, and the port trust acted only on its behalf, the demand could not be fastened on the port trust. The earlier dropping of the demand was therefore sustained and the Revenue challenge failed. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359285