High Court reverses Customs Tribunal decision on service tax liability for subcontractors.

The Bombay HC quashed the order of the Customs Excise & Service Tax Appellate Tribunal and remanded the case for fresh consideration on issues related to entitlement to certain notifications and circulars concerning service tax liability for sub-contractors. Both Central Excise Appeals were disposed of accordingly.

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The Bombay High Court quashed the order of the Customs Excise & Service Tax Appellate Tribunal and remanded the case back to the Tribunal to decide two issues afresh: (i) entitlement to benefit of Notification No. 12/2003-S.T., and (ii) entitlement to benefits of circulars regarding service tax liability for sub-contractors. Both Central Excise Appeals were disposed of accordingly.

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