2014 (10) TMI 313

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....ER Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Appeal No. 289 dated 22/07/2013 passed by the Commissioner of Central Excise & Service Tax (Appeals-IV), Mumbai - I. 2. Vide the impugned order the learned lower appellate authority has confirmed service tax demand of Rs. 1,96,759/- along with interest thereon in respect of 'Business Support Service&#3....

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....ommissioner of Central Excise 2010 (26) STR 139 (Ker.) where in the context of franchisee services rendered to a courier agency, it was held that when the service tax liability was discharged by the courier agency on the consideration received there is no separate tax liability on the franchisee in respect of the courier services provided by him to the courier agency. 4. The learned Additional ....

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.... tax regime in India operates on the principle that whosoever is rendering a taxable service is liable to discharge service tax liability on the consideration received. If the service received is an input service for the recipient of the service, he can avail CENVAT credit of the service tax paid on the input service. The availability of CENVAT credit on the input service does not obliterate or ne....