https://www.taxtmi.com/caselaws?id=400133 Service tax liability under the Finance Act, 1994 rests on the service provider for taxable services, unless the service is excluded by the negative list or a specific statutory shift applies. Non-receipt of payment from the recipient does not defer or defeat that liability, because tax obligations arise under the statute and not from private payment disputes. Failure of the recipient to pay is not a valid defence to non-compliance with registration, payment, or related statutory duties. The adjudication order was found to be reasoned, procedurally fair, and free from perversity or legal error, so the demand, interest, and penalties were sustained. en-us Thu, 20 Aug 2020 00:00:00 +0530 Thu, 11 Feb 2021 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400133 Service tax liability under the Finance Act, 1994 rests on the service provider for taxable services, unless the service is excluded by the negative list or a specific statutory shift applies. Non-receipt of payment from the recipient does not defer or defeat that liability, because tax obligations arise under the statute and not from private payment disputes. Failure of the recipient to pay is not a valid defence to non-compliance with registration, payment, or related statutory duties. The adjudication order was found to be reasoned, procedurally fair, and free from perversity or legal error, so the demand, interest, and penalties were sustained. Case-Laws Service Tax Thu, 20 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400133