Recovery Agent Liable for Service Tax if No Evidence of Joint Venture Was Produced: CESTAT Delhi

Best Capital Services Limited Vs Commissioner, Central Excise & Central Goods & Service Tax, Jaipur (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, dismissed the appeal filed by M/s Best Capital Services Ltd. against the order of the Commissioner (Appeals), which had upheld the demand of service tax, interest, and penalty confirmed by the Additional Commissioner. The dispute related to the period from July 2012 to September 2015. The appellant was registered with the service tax department for providing Banking Services and Legal Consultancy Servi...