TMI BlogService Tax on Sub contractX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on Sub contract X X X X Extracts X X X X X X X X Extracts X X X X ..... By Rajagopalan Ranganathan: The Reply: Sir, The reply is yes. Whatever the service tax paid by XYZ is available as credit and can be utilized by ABC for paying service tax by ABC. Reply By CS RAHUL AGARWAL: The Reply: Dear Sir, But i have a doubt to it. Why would be the main contractor be liable to pay service tax ? there is no liablity at all as no service is provided by main contractor to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractee. It is the sub-contractor who is liable to pay service tax. the main contractor is only retaining certain profit to the value of contract. Also plz refer judgement of Surya Construction 2014 wherein the same has been reiterated. Please clarify Sir. Reply By CS RAHUL AGARWAL: The Reply: Dear Sir, for reference plz see this case. wrongly i wrote 2014, its 2015. 2015 (4) TMI 570 - KERA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LA HIGH COURT M/s. SURYA CONSTRUCTIONS Versus COMMERCIAL TAX OFFICER (WC & LT) AND STATE OF KERALA Reply By CS RAHUL AGARWAL: The Reply: I mean when, in case of Sale tax when there is no sale then why should be there any liablity for ervice tax ? The service is actually provided by sub-contractor to the contractee. The main contractor merely contracted and outsourced it to sub-contractor, thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no service apparently being provided by main-contractor. X X X X Extracts X X X X X X X X Extracts X X X X
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