https://www.taxtmi.com/caselaws?id=252251 The Tribunal upheld the service tax demand confirmation against the appellant for commercial and industrial construction services and manpower supply services. It ruled that sub-contractors are liable for service tax regardless of the main contractor's actions. The appellant's claim for exemption under Notification No. 16/2005-ST was denied as the services provided did not qualify. The financial hardship plea for stay was rejected, and the appellant was directed to make a pre-deposit within eight weeks to avoid interest and penalty, with recovery stayed pending appeal. en-us Tue, 22 Jul 2014 00:00:00 +0530 Sat, 20 Feb 2016 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252251 The Tribunal upheld the service tax demand confirmation against the appellant for commercial and industrial construction services and manpower supply services. It ruled that sub-contractors are liable for service tax regardless of the main contractor's actions. The appellant's claim for exemption under Notification No. 16/2005-ST was denied as the services provided did not qualify. The financial hardship plea for stay was rejected, and the appellant was directed to make a pre-deposit within eight weeks to avoid interest and penalty, with recovery stayed pending appeal. Case-Laws Service Tax Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252251