2015 (10) TMI 2643 - HC - Service Tax

Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Applicability of old circulars - penalty - Held that - the decision in the case of SUNIL HI-TECH ENGINEERS LTD Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR 2014 (10) TMI 524 - CESTAT MUMBAI (LB) contested, where it was held that the appellant is liable to pay service tax on the taxable services rendered by him in the capacity of a sub-contractor - the substantial questions of law were admitted - respondent waives service.

Summary

The High Court of Bombay heard appeals regarding liability to pay service tax as a sub-contractor, applicability of certain circulars, sustainability of a show cause notice for recovery of service tax, and liability to penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeals were admitted based on substantial questions of law. The respondent waived service.