Appellant Not Liable for Service Tax: Authorization from Subsidiary Withdrawn, No Longer Responsible for Payment Since 2003.

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....Liability of tax - Since the appellant is not the service receiver, liability for service tax payment cannot be enforced on them. The position does not change because of the fact that the appellant was earlier discharging such service tax liability as per the authorisation given in their favor by the subsidiary company upto its withdrawal on 27.10.2003 - AT....