TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Sub-contractor not liable for service tax if main contractor settled full liability. Appellate Tribunal CESTAT ruling.</h1> <h3>C.C.E. & S.T., Bhopal Versus M/s. Amar Construction Company</h3> The Appellate Tribunal CESTAT NEW DELHI held that a sub-contractor is not obligated to pay service tax if the main contractor has already settled the full ... Whether the respondent, who is a sub-contractor of the main contractor of M/s. Madhya Pradesh Housing Board is required to pay service tax when the entire service tax liability stands discharged by M/s. Madhya Pradesh Housing Board? - Held that: - when the entire service tax liability stands discharged by the main contractor, there would be no tax liability to the sub-contractors - reliance placed on the decision of the case of CCE, Indore Vs. Shivhare Roadlines [2009 (2) TMI 202 - CESTAT, NEW DELHI] - appeal dismissed - decided against Revenue. The Appellate Tribunal CESTAT NEW DELHI ruled that a sub-contractor is not required to pay service tax if the main contractor has already discharged the entire service tax liability. The Tribunal cited previous decisions supporting this stance. The Revenue's appeal was rejected, and the respondents' cross objections were disposed of as written submissions.
TaxTMI 
