https://www.taxtmi.com/caselaws?id=778597 CESTAT New Delhi - AT held that the sub-agents are the recipients of services rendered by the appellant, permitting recovery of service tax from the sub-agents. The Tribunal applied its prior Riya Travels precedent and found Section 73A(2) of the Finance Act inapplicable. The impugned order was set aside and the appeal allowed, confirming levy of service tax on the sub-agents rather than on the appellant. en-us Fri, 12 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 13:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778597 CESTAT New Delhi - AT held that the sub-agents are the recipients of services rendered by the appellant, permitting recovery of service tax from the sub-agents. The Tribunal applied its prior Riya Travels precedent and found Section 73A(2) of the Finance Act inapplicable. The impugned order was set aside and the appeal allowed, confirming levy of service tax on the sub-agents rather than on the appellant. Case-Laws Service Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778597