2014 (2) TMI 1279 - AT - Service Tax

Whether the respondent, who is a sub-contractor of the main contractor of M/s. Madhya Pradesh Housing Board is required to pay service tax when the entire service tax liability stands discharged by M/s. Madhya Pradesh Housing Board? - Held that - when the entire service tax liability stands discharged by the main contractor, there would be no tax liability to the sub-contractors - reliance placed on the decision of the case of CCE, Indore Vs. Shivhare Roadlines 2009 (2) TMI 202 - CESTAT, NEW DELHI - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that a sub-contractor is not required to pay service tax if the main contractor has already discharged the entire service tax liability. The Tribunal cited previous decisions supporting this stance. The Revenue's appeal was rejected, and the respondents' cross objections were disposed of as written submissions.