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    <title>Liability of user when Service Provider does&#039;nt collect Service Tax</title>
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    <description>Main contractors are not liable for service tax solely because a subcontractor failed to charge and collect tax; the statutory tax obligation remains with the person legally required to collect and remit. A civil claim between subcontractor and main contractor may arise if the subcontractor proves it did not charge tax on the main contractor&#039;s advice, but that civil exposure does not create tax liability for the main contractor.</description>
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      <description>Main contractors are not liable for service tax solely because a subcontractor failed to charge and collect tax; the statutory tax obligation remains with the person legally required to collect and remit. A civil claim between subcontractor and main contractor may arise if the subcontractor proves it did not charge tax on the main contractor&#039;s advice, but that civil exposure does not create tax liability for the main contractor.</description>
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