Liability of service tax, Service Tax

[srinivas ch]

I wish to know who is liabile for paying service tax, if a person or organisation undertakes subcontract from another contractor. can i have case law or notification confirming the liability only on main contractor

Posts / Replies

[Ravi Chopra]

In case a subcontractor is undertaking any activity which is taxable under the provisions of service tax, he can not escape from his service tax liability merely because he is the sub-contractor.

[Madhukar N Hiregange]

Sub contractor is liable after 23.8.2007. Prior to that there was a circular which clarified that there is no liability. Main contrazcvtor can claim credit of ST paid by you.