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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

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


Sub-contractors must pay Service Tax even if the main contractor has paid; CENVAT allows credit to avoid double taxation.

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.

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