<h1>New CBEC Circular Overhauls Service Tax Rules: All Service Providers, Including Sub-Contractors, Now Liable for Tax at Every Stage.</h1> The Central Board of Excise and Customs (CBEC) has issued a new circular that supersedes all previous circulars and clarifications related to service tax. This change affects all technical issues, including the classification and valuation of taxable services, export of services, and exemptions. Service providers must reassess their services to understand the implications of this withdrawal. Previously, certain services, like sub-contracting, were exempt from service tax, but now all service providers, whether main contractors or sub-contractors, are liable to pay service tax at every stage.