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Who is liable to pay service tax?

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(Querist)
27 November 2010 Dear all,
Who is liable to pay service tax?
In case of services rendered by daily commission agents to Bank.. pls help
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
28 November 2010 Agents are liable to pay the service tax under the head recovery agent.

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