https://www.taxtmi.com/caselaws?id=761364 CESTAT New Delhi upheld service tax demand against appellant service provider for 50% of unpaid service tax. Despite service recipient paying their 50% share under reverse charge mechanism, appellant remained liable for remaining 50% as service provider. Tribunal rejected appellant's claim for credit of service tax paid by recipient, clarifying that only service recipients can claim CENVAT credit, not service providers on output services. Court confirmed that service tax liability exists regardless of payment disputes between parties, and appellant's failure to pay tax and file returns warranted demand confirmation with interest and penalties under sections 75-78 of Finance Act. en-us Thu, 07 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 08:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761364 CESTAT New Delhi upheld service tax demand against appellant service provider for 50% of unpaid service tax. Despite service recipient paying their 50% share under reverse charge mechanism, appellant remained liable for remaining 50% as service provider. Tribunal rejected appellant's claim for credit of service tax paid by recipient, clarifying that only service recipients can claim CENVAT credit, not service providers on output services. Court confirmed that service tax liability exists regardless of payment disputes between parties, and appellant's failure to pay tax and file returns warranted demand confirmation with interest and penalties under sections 75-78 of Finance Act. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761364