Supreme Court · 2007 INSC 1277 · Decided 12 December 2007
MIS. Kerala State Electricity Board v. COMMR. of Central Excise, Thiruvananthapuram
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1277 · [2007] 13 S.C.R. 420
- Case number
- CIVIL APPEAL No. 5832/2007
- Decided
- 12 December 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
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 of the agreement and provisions of law, 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. Appellant entered into an agreement with a foreign company for obtaining
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