Agent discharge of service tax liability affirmed: agent payment treats provider's obligation as discharged, barring further adjudication. The service provider's tax obligation may be discharged by an appointed agent because section 65(7) of the Finance Act defines the assessee to include an ... Summary
Agent discharge of service tax liability affirmed: agent payment treats provider's obligation as discharged, barring further adjudication.
The service provider's tax obligation may be discharged by an appointed agent because section 65(7) of the Finance Act defines the assessee to include an agent; when an agent pays the service tax on the provider's behalf, the provider's liability is treated as discharged and subsequent show-cause adjudication is not warranted.
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TaxTMI 
TaxTMI 
