RCM not payable in absence of service receiver & provider relationship

Tripura State Co-Operative Bank Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) CESTAT Kolkata held that in absence of service receiver and service provider relationship, there is no service tax liability under reverse charge mechanism (RCM) for payment of service tax, vide notification 30/2012 ST (Sr. No. 9 of the table) dated 20.06. 2012 as amended. Facts- The Tripura State Cooperative Bank Ltd, Agartala (TSCBL), registered under banking and financial services awarded contract for construction of a multi-storied building for the bank purpose to Tripura Housing an...