Home Highlights October 2014 Year 2014 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. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

3. 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...

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. 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...

6. 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...

7. Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax...

8. Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

9. Levy of service tax on sub-contractor - in view of the specific clarifications regarding 'input service' rendered by the sub-contractor, which is used by the main...

10. 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...

11. 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...

12. Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered...

13. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

14. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

15. There is no reason as to why a sub-contractor should not pay Service Tax merely because the main contractor has discharged the tax liability - there can be no...