There is no reason as to why a sub-contractor should not pay ...

June 12, 2019

Case Laws Service Tax AT

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 possibility of double taxation because the CENVAT Rules allow a provider of output service to take credit of the Service Tax paid at the preceding stage.

View Source

← Previous Next →

There is no reason as to why a sub-contractor should not pay ...

June 12, 2019

Case Laws Service Tax AT

You may also like:

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...

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...

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 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...

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...

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...

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...

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...

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...

Assessee did not pay the service tax on the ground that the main contractor has paid the same - it cannot be alleged that the sub-contractor was not discharging service...

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

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

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

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...

Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

Quick Updates: