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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Sub-contractors are also liable to pay service tax, ...


Sub-contractors must pay service tax independently, even if the main contractor has already paid. Prima facie case against assessee.

October 15, 2014

Case Laws     Service Tax     AT

Sub-contractors are also liable to pay service tax, notwithstanding the fact that the main contractor might have discharged the service tax liability. - prima facie case is against the assessee - AT

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