chargeable to tax when received from outside the country and that liability devolves on the domestic entity as though it had rendered the service ... treated as separate persons for the purposes of this section.
tax liability devolves on the appellant-assessee.
17. Tax-shifting arises from the nature
reimbursed by agents of the appellant towards the service tax liability that devolved on the appellant between April 2006 and September ... required to credit the tax to the Central Government - a responsibility devolving on the appellant as recipient of the service under the special provision
other tax officials who may well be placed in similar circumstances, it devolves on us to elucidate and educate.
5. The valuation provision of Customs
denizens are, thereby, deprived of financial wherewithal without sanction of law. It devolves on the competent revenue authority to ensure that the lack
administrators to acknowledge the existence of the wherewithal. Whichever that be, it devolves on us to eliminate the impediment.
7. Appellant is in the business
sans the requirement of determination of duty not-paid or short-paid devolving on the proper officer. Section 125 itself does not mandate determination
their prerogative. That the liability to pay tax devolves on provider of taxable service who alone is accountable to the tax collecting authorities
well as a few valuable parts, it is only reasonable to devolve some level of responsibility on the overseas entity. We do not find
Rules supra. The Rules draw its origin also from the exemption powers devolving on the Central Government under section 93 of Finance Act, 1994; accordingly
such a co-operative society, the obligation under Factories Act, 1948 devolves on M/s Larsen & Toubro. It can be inferred that the canteen
