No Service Tax Liability arises When Amount Already Paid By Principal in Lieu of Services Rendered by Cable Fees Collection Agent: CESTAT

The Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable when service tax is paid by the principal and the question of who has paid is a procedural issue. The appellants, M/s Channel Management and Marketing Chandigarh, challenged the Order-in-Appeal which in turn upheld…

Source Taxscan