No Service Tax Liability on Service Recipient for Default of Seller: Calcutta HC [Read Order]
The Court directed the authorities to first proceed against the supplier and only under exceptional circumstances, as clarified in the press release issued by the Central Board of Indirect Taxes and Customs (CBIC), and then only proceedings can be initiated against the appellant.
The Calcutta High Court has held that there is no service tax liability on the service recipient for default of the seller. The adjudicating authority, without resorting to any action against the supplier ignored the tax invoices produced by the appellant as well as the certificates issued by the Chartered Accountants(CA), which are erroneous. The…
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