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of <h1>High Court rules subcontractors not liable for service tax. Circulars not applicable. Show cause notice invalid. Penalties unjustified.</h1> <h3>Sunil Hi-Tech Engineers Ltd. Versus Commissioner</h3> The High Court of Bombay allowed the appeals, holding that the appellants were not liable to pay service tax as sub-contractors. The court also found that ... Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Applicability of old circulars - penalty - Held that: - the decision in the case of SUNIL HI-TECH ENGINEERS LTD Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2014 (10) TMI 524 - CESTAT MUMBAI (LB)] contested, where it was held that the appellant is liable to pay service tax on the taxable services rendered by him in the capacity of a sub-contractor - the substantial questions of law were admitted - respondent waives service. The High Court of Bombay heard appeals regarding liability to pay service tax as a sub-contractor, applicability of certain circulars, sustainability of a show cause notice for recovery of service tax, and liability to penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeals were admitted based on substantial questions of law. The respondent waived service.
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