Sub-contractor not liable for service tax if main contractor settled full liability. Appellate Tribunal CESTAT ruling.

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 service tax liability. The Tribunal dismissed the Revenue's appeal and addressed the respondents' cross objections through written submissions.

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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.

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