https://www.taxtmi.com/forum/issue?id=192 Where a main contractor has paid service tax but a subcontractor has not and has billed the contractor claiming to have paid, no specific statutory provision absolves the subcontractor; reliance may be placed on unrepealed 1997 circulars as a defence, but the defence depends on proving that the main contractor actually discharged the service tax. If the subcontractor collected consideration labelled as service tax from the contractor, that amount is payable to the Government under Section 73A, making the issue essentially fact-driven regarding payment and proof. en-us Mon, 29 May 2006 14:47:28 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=192 Where a main contractor has paid service tax but a subcontractor has not and has billed the contractor claiming to have paid, no specific statutory provision absolves the subcontractor; reliance may be placed on unrepealed 1997 circulars as a defence, but the defence depends on proving that the main contractor actually discharged the service tax. If the subcontractor collected consideration labelled as service tax from the contractor, that amount is payable to the Government under Section 73A, making the issue essentially fact-driven regarding payment and proof. Discussion-Forum Service Tax Mon, 29 May 2006 14:47:28 +0530 https://www.taxtmi.com/forum/issue?id=192