Supreme Court of India
Mis. Kerala State Electricity Board v. Commr. of Central Excise, Thiruvananthapuram
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From the headnote
Service Tax Rules, 1994-r. 6 (1)-Service tax-On Consultancy c 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 Jndia~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
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