Home Highlights May 2013 Year 2013 This

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1. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

2. Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

3. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

4. The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

5. Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of...

6. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

7. Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

8. Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded...

9. Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Held Yes - AT

10. If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to...

11. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

12. Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

13. When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT

14. Tax liability - sub-contract - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand...

15. Demand of service tax from Sub-contractor - Management, Maintenance or Repair Services - the sub contractor is absolved from the liability when the main contractor has...