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CESTAT affirmed that a subcontractor remains independently liable to discharge service tax on services rendered to a main contractor, notwithstanding any tax paid by the main contractor on the aggregate value. The Tribunal held the appellant's commission for mobilizing insurance policy clients constituted Business Auxiliary Services, attracting separate tax liability. The Tribunal noted the insurance agent's tax obligation had been discharged by the insurer under reverse charge, and the impugned demand did not duplicate tax on the identical transaction or under the same taxable category. Consequently the appellant's contention of double taxation was rejected and the appeal was dismissed.
CESTAT affirmed that a subcontractor remains independently liable to discharge service tax on services rendered to a main contractor, notwithstanding any tax paid by the main contractor on the aggregate value. The Tribunal held the appellant's commission for mobilizing insurance policy clients constituted Business Auxiliary Services, attracting separate tax liability. The Tribunal noted the insurance agent's tax obligation had been discharged by the insurer under reverse charge, and the impugned demand did not duplicate tax on the identical transaction or under the same taxable category. Consequently the appellant's contention of double taxation was rejected and the appeal was dismissed.
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