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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Works Contract - tax paid by a sub contactor may not be denied ...


Subcontractor's Tax Can Offset Contractor's Service Tax Liability in Works Contracts to Prevent Double Taxation.

January 30, 2019

Case Laws     Service Tax     AT

Works Contract - tax paid by a sub contactor may not be denied to be set off against the ultimate service tax liability of the contracts if the contractor is made liable to service tax for the same transaction, though the exchequer cannot be enriched on account of double taxation

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