Taxpayer Must Pay Service Tax Despite Contract; Can't Shift Liability to Third Party or Delay Payment.

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....Transfer of burden to discharge of service tax liability to another person - Undoubtedly, the service tax burden can be transferred by contractual arrangement to the other party. But, on account of such contractual arrangement, the assessee cannot ask the Revenue to recover the tax dues from a third party or wait for discharge of the liability by the assessee till it has recovered the amount from its contractors. - HC....