M/S. Kerala State Electricity Board vs Commr. Of Central ...

The Supreme Court addressed the liability of the Kerala State Electricity Board (KSEB) to pay service tax under the Finance Act, 1994, specifically Sections 65, 66, and 68. The Court held that despite the contractual obligations of the foreign service provider, KSEB was responsible for the payment of service tax due from August 1998 to September 2002. The judgment of the Kerala High Court was upheld, confirming that the statutory obligation to pay tax lies with the service recipient in this case.