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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Service tax on turnover achieved through the main contractor - ...


Service Tax Demand Overturned: Single Transaction Rule Applies to Works Contracts Involving Main and Subcontractors.

August 31, 2019

Case Laws     Service Tax     AT

Service tax on turnover achieved through the main contractor - in the case of works contract there is one transaction, one sale. The work may be done either by the main contractor or through the subcontractor. Service tax being the other part of the same type of transaction, there cannot be two services and/or two transfers of service - demand set aside.

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