https://www.taxtmi.com/caselaws?id=437961 The appellant was found not liable to pay service tax on invoices raised on NIXI as NIXI was deemed a facilitator, not an ISP. However, the appellant was held liable to pay service tax on services provided to other ISPs through NIXI, as evidenced by invoicing and admission of tax liability. The conclusion was that there was no direct service provider-service recipient relationship between the appellant and NIXI, absolving the appellant from service tax payment. The case will proceed to a regular division bench for further appeal. en-us Mon, 15 May 2023 00:00:00 +0530 Thu, 18 May 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437961 The appellant was found not liable to pay service tax on invoices raised on NIXI as NIXI was deemed a facilitator, not an ISP. However, the appellant was held liable to pay service tax on services provided to other ISPs through NIXI, as evidenced by invoicing and admission of tax liability. The conclusion was that there was no direct service provider-service recipient relationship between the appellant and NIXI, absolving the appellant from service tax payment. The case will proceed to a regular division bench for further appeal. Case-Laws Service Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437961