https://www.taxtmi.com/forum/issue?id=106496 If taxable receipts exceed the threshold, the labour subcontractor must obtain service tax registration and is liable to charge and remit service tax on services supplied to the main contractor; if the main contractor pays tax on the subcontractor's behalf, the subcontractor is not liable for that payment. The record advises prompt registration under the Finance Act, 1994 and regularising past statutory dues, while noting possible exposure to interest, penalties, and non filing consequences without specifying relief. en-us Thu, 06 Feb 2014 09:38:08 +0530 Thu, 23 Jan 2025 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106496 If taxable receipts exceed the threshold, the labour subcontractor must obtain service tax registration and is liable to charge and remit service tax on services supplied to the main contractor; if the main contractor pays tax on the subcontractor's behalf, the subcontractor is not liable for that payment. The record advises prompt registration under the Finance Act, 1994 and regularising past statutory dues, while noting possible exposure to interest, penalties, and non filing consequences without specifying relief. Discussion-Forum Service Tax Thu, 06 Feb 2014 09:38:08 +0530 https://www.taxtmi.com/forum/issue?id=106496