https://www.taxtmi.com/forum/issue?id=270 A subcontractor must register and pay service tax when his taxable turnover exceeds the statutory threshold; failure to do so can lead to assessment and penalties, though defences such as bona fide belief, limitation and reliance on Board circulars may mitigate consequences. Use of specified notifications determines the taxable portion of receipts and affects whether registration is required, while the main contractor's payment of tax does not automatically relieve the subcontractor though an earlier circular suggested otherwise and may be disputed by the department. en-us Tue, 17 Oct 2006 21:21:28 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=270 A subcontractor must register and pay service tax when his taxable turnover exceeds the statutory threshold; failure to do so can lead to assessment and penalties, though defences such as bona fide belief, limitation and reliance on Board circulars may mitigate consequences. Use of specified notifications determines the taxable portion of receipts and affects whether registration is required, while the main contractor's payment of tax does not automatically relieve the subcontractor though an earlier circular suggested otherwise and may be disputed by the department. Discussion-Forum Service Tax Tue, 17 Oct 2006 21:21:28 +0530 https://www.taxtmi.com/forum/issue?id=270