https://www.taxtmi.com/forum/issue?id=3830 Both main contractors and sub-contractors are separately liable for service tax on services they render. If part of the work is subcontracted, tax paid by the sub-contractor is available as cenvat credit to the main contractor as an input service. If the entire work is subcontracted, the sub-contractor alone is the service provider and the main contractor cannot claim credit. Where credit is taken for part-work, the main contractor must discharge tax without availing the abatement under the relevant notification. en-us Sat, 18 Feb 2012 19:27:42 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3830 Both main contractors and sub-contractors are separately liable for service tax on services they render. If part of the work is subcontracted, tax paid by the sub-contractor is available as cenvat credit to the main contractor as an input service. If the entire work is subcontracted, the sub-contractor alone is the service provider and the main contractor cannot claim credit. Where credit is taken for part-work, the main contractor must discharge tax without availing the abatement under the relevant notification. Discussion-Forum Service Tax Sat, 18 Feb 2012 19:27:42 +0530 https://www.taxtmi.com/forum/issue?id=3830