Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | liability to pay the tax was on the service recipient-Consequently liability to pay statutory D interest on the due tax was also on the service recipient-Finance Act 1994-s. 75. 1994-r. 6 (1)-Service tax-On Consultancy Engineering Services-Payment of interest on the tax due-Whether c on service recipient or service provider-Contract between service recipient and service provider (a foreign company) fixing the liability on the recipient-Service provider not having its office in Jndia~Held: In view of the agreement and provisions of law Service Tax Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Service Tax Rules, 1994-r. 6 (1) - Service tax - On Consultancy Engineering Services - Payment of interest on the tax due - Whether on service recipient or service provider - Contract between service recipient and service provider (a foreign company) fixing the liability on the recipient - Service provider not having its office in India - Held: In view of the agreement and provisions of law, liability to pay the tax was on the service recipient - Consequently liability to pay statutory interest on the due tax was also on the service recipient-Finance Act, 1994 - s. 75. Appellant entered into an agreement with a foreign company for obtaining consultancy services from them. Under the agreement, the liability to pay the service tax on behalf of the foreign company was fixed on the appellant. Despite the agreement, appellant neglected to pay service tax on behalf of the foreign company. It raised a dispute that in view of the statutory obligations of service provider as contained in Finance Act, 1994, it was not liable to pay the same. High Court by its impugned order held that in view of the provisions of the Act and the terms of the contract, appellant was liable and not the foreign company. Hence the present appeal. |
Judge | Hon'ble Mr. Justice S.B. Sinha |
Neutral Citation | 2007 INSC 1277 |
Petitioner | Mis. Kerala State Electricity Board |
Respondent | Commr. Of Central Excise, Thiruvananthapuram |
SCR | [2007] 13 S.C.R. 420 |
Judgement Date | 2007-12-12 |
Case Number | 5832 |
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