https://www.taxtmi.com/article/detailed?id=152 Where goods used by sub-contractors are incorporated into a work, the transaction is treated as a single deemed sale rather than multiple sales. Applying that single-transaction principle to service tax generates issues: the permissibility of treating such arrangements as deemed services, identification of the service provider when work is subcontracted, potential main-contractor liability for subcontracted parts, and the unresolved risk of double taxation despite the Cenvat Credit scheme. en-us Sun, 31 Aug 2008 00:00:00 +0530 Sat, 07 Mar 2009 16:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=152 Where goods used by sub-contractors are incorporated into a work, the transaction is treated as a single deemed sale rather than multiple sales. Applying that single-transaction principle to service tax generates issues: the permissibility of treating such arrangements as deemed services, identification of the service provider when work is subcontracted, potential main-contractor liability for subcontracted parts, and the unresolved risk of double taxation despite the Cenvat Credit scheme. Articles Service Tax Sun, 31 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=152