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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Levy of service tax - liability on activity of sub-contractor ...

Case Laws     Service Tax

August 27, 2021

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 pay the Service Tax even if the main contractor has discharged the liability - However, demand beyond the normal period of limitation set aside - AT

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

  12. 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 -...

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

  14. Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a...

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