Revenue Should Target Service Providers for Unpaid Service Tax, Not Service Recipients, Regarding CENVAT Credit Issues.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of service tax - Denial of CENVAT Credit - If the Revenue is of the view that the service provider has not deposited the service tax collected by him from his customers, the remedy lies at the end of the service provider and not at the end of the service recipient. - AT....