https://www.taxtmi.com/caselaws?id=32156 The Tribunal ruled in favor of the Appellants, stating that they were not liable for the payment of service tax as BSNL had already paid the tax and fulfilled its obligations. The penalties imposed on the Appellants were set aside, emphasizing that when a third party has discharged the tax liability as per the agreement, the primary service provider cannot be held accountable. The Tribunal found that BSNL's compliance with tax regulations absolved the Appellants from any further tax liability, ultimately allowing the appeals with consequential relief. en-us Thu, 25 Sep 2008 00:00:00 +0530 Sun, 29 Mar 2009 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32156 The Tribunal ruled in favor of the Appellants, stating that they were not liable for the payment of service tax as BSNL had already paid the tax and fulfilled its obligations. The penalties imposed on the Appellants were set aside, emphasizing that when a third party has discharged the tax liability as per the agreement, the primary service provider cannot be held accountable. The Tribunal found that BSNL's compliance with tax regulations absolved the Appellants from any further tax liability, ultimately allowing the appeals with consequential relief. Case-Laws Service Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32156