https://www.taxtmi.com/forum/issue?id=105732 Liability depends on each participant's role: a sub job worker who manufactures goods on which the principal bears excise is treated as manufacturer and subject to excise, while an intermediary job worker who arranges processing and receives consideration without manufacturing is liable to service tax on that consideration. Each service provider is independently liable to register and pay tax; tribunal decisions have held subcontractors responsible for unpaid service tax, and the main contractor may claim cenvat credit for tax paid by subcontractors where applicable. en-us Wed, 29 May 2013 10:49:46 +0530 Fri, 31 May 2013 18:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105732 Liability depends on each participant's role: a sub job worker who manufactures goods on which the principal bears excise is treated as manufacturer and subject to excise, while an intermediary job worker who arranges processing and receives consideration without manufacturing is liable to service tax on that consideration. Each service provider is independently liable to register and pay tax; tribunal decisions have held subcontractors responsible for unpaid service tax, and the main contractor may claim cenvat credit for tax paid by subcontractors where applicable. Discussion-Forum Service Tax Wed, 29 May 2013 10:49:46 +0530 https://www.taxtmi.com/forum/issue?id=105732