Responsibility is cast upon service receiver.

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Full Text of the Document

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....ity Agency Service and Manpower Supply Agency Service have come to light in this Commissionerate where the Service Providers have collected Service Tax from the Service Recipients but they have not deposited the service tax into the account of the Central Government as required under sub-section (1) of section 73A of Chapter V of the Finance Act, 1994 read as : "73A. Service Tax collected from an....