https://www.taxtmi.com/caselaws?id=370017 The Tribunal ruled in favor of the appellant, setting aside the order demanding service tax payment and imposing penalties. The Tribunal held that the appellant, having reimbursed the service provider for the entire service tax amount paid under a works contract, fulfilled their tax liability. The decision was based on the interpretation of Notification No. 30/2012, determining that when a third party pays the service tax on behalf of the assessee, it is deemed as the assessee fulfilling their tax obligation. Consequently, the appellant was absolved of any further service tax liability. en-us Fri, 05 Oct 2018 00:00:00 +0530 Thu, 08 Nov 2018 10:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370017 The Tribunal ruled in favor of the appellant, setting aside the order demanding service tax payment and imposing penalties. The Tribunal held that the appellant, having reimbursed the service provider for the entire service tax amount paid under a works contract, fulfilled their tax liability. The decision was based on the interpretation of Notification No. 30/2012, determining that when a third party pays the service tax on behalf of the assessee, it is deemed as the assessee fulfilling their tax obligation. Consequently, the appellant was absolved of any further service tax liability. Case-Laws Service Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370017