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    <title>2021 (2) TMI 987 - GUJARAT HIGH COURT</title>
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    <description>The court addressed the liability of a registered cooperative society providing manpower services to ONGC for service tax. The society argued that the responsibility should lie with ONGC, as the service recipient had already paid the tax to authorities before making payments. Despite the appealability of the order, the court entertained the writ-application to investigate further. Notices were issued to respondents, emphasizing a detailed examination to determine the correct party liable for the service tax.</description>
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      <description>The court addressed the liability of a registered cooperative society providing manpower services to ONGC for service tax. The society argued that the responsibility should lie with ONGC, as the service recipient had already paid the tax to authorities before making payments. Despite the appealability of the order, the court entertained the writ-application to investigate further. Notices were issued to respondents, emphasizing a detailed examination to determine the correct party liable for the service tax.</description>
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