TaxTMI 
TaxTMI 
2012 (7) TMI 538
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..... Sood, Senior Advocate with Mr. Sanjeev Sood, Advocate. Per Deepak Gupta, J(oral) 1. This appeal was admitted on the following question of law: "Whether Hon'ble Tribunal was correct in holding that collection of service tax from the service receiver in case of foreign based service providers (where liability to pay service tax is cast on service receiver), is permissible o....
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.... making customers of the Clearing Agent liable for levy of the service tax. That question has been decided by the Supreme Court by its judgment in the case of Laghu Udyog Bharati (supra) and the Supreme Court has clearly laid down that the imposition of the service tax is on the persons rendering the services and by making a provision in the Rules, levy of tax cannot be shifted to the recipients o....
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....e was no authority vested by law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till Section 66-A was enacted a person liable was the one who rendered the services. In other words, it is only after enactment of Section 66-A that taxable services received from abroad by a person belonging to India are taxed in the h....