Supreme Court · 2012 INSC 184 · Decided 25 April 2012
Rashtriya Ispat Nigam LTD. v. M/S. Dewan Chand Ram Saran
- Court
- Supreme Court of India
- Citation
- 2012 INSC 184 · [2012] 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 3905/2012
- Decided
- 25 April 2012
- Bench
- RAJENDRA MAL LODHA, H.L. GOKHALE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
A B Contract - Work contract - Payment of service tax - Liability of - Whether of the availer of service or the service provider - Service availer deducting service tax from the bill C of the service provider - Dispute referred to arbitrator - Arbitrator holding that service tax was rightly in terms of the contractual obligation - In arbitration petition Single Judge of High Court holding that availer of service was liable since it was the o assessee - Order of Single Judge confirmed by Division Bench of High Court - On appeal, held: Service provider under contractual obligation
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