Sub-contract - tax liability - Service Tax is leviable on any ...

Service Tax Applies to All Providers, Including Sub-Contractors, for Any Taxable Services Used as Inputs Under Demand.

July 12, 2017

Case Laws Service Tax AT

Sub-contract - tax liability - Service Tax is leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services - demand upheld

View Source

← Previous Next →

Sub-contract - tax liability - Service Tax is leviable on any ...

Service Tax Applies to All Providers, Including Sub-Contractors, for Any Taxable Services Used as Inputs Under Demand.

July 12, 2017

Case Laws Service Tax AT

You may also like:

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...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

If at all, the service tax paid by a sub-contractor which becomes part of service further provided by the main contractor, the scheme of credit as envisaged by the...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

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

The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

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...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Demand of service tax - Double taxation - sub-contractor - pre-Cenvat credit Rule 2004 era - eparate confirmation of service tax against the sub-contractor would not be...

Refund of service tax - export of service or not - Applying Rule 6A of Service Tax Rules, in the fact of the present case, the provider of service i.e. the appellant is...

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...

Quick Updates: