Service Provider Must Pay Service Tax Under Finance Act, 1994, Even If Recipient Fails to Pay. No Justification for Non-Compliance.

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....Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for non-compliance of the statutory provisions by the service provider. Equally, it also cannot be set up as a defence in the adjudicatory proceedings - The liability to pay the tax in terms of Chapter V and VA of the Finance Act, 1994 rests solely upon the petitioner, being the service provider; - HC....