https://www.taxtmi.com/caselaws?id=252390 The Tribunal held that the appellant, as a sub-contractor, is independently liable to pay service tax, regardless of the main contractor's tax payments. The appellant's claim for exemption under Notification No. 12/2003-ST will be re-examined with the provided documents. The Tribunal justified the invocation of the extended period for service tax demand and upheld penalties under sections 76, 77, and 78 of the Finance Act, 1994. The matter was remanded to the adjudicating authority for reassessment of the service tax liability and penalties. en-us Tue, 04 Mar 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252390 The Tribunal held that the appellant, as a sub-contractor, is independently liable to pay service tax, regardless of the main contractor's tax payments. The appellant's claim for exemption under Notification No. 12/2003-ST will be re-examined with the provided documents. The Tribunal justified the invocation of the extended period for service tax demand and upheld penalties under sections 76, 77, and 78 of the Finance Act, 1994. The matter was remanded to the adjudicating authority for reassessment of the service tax liability and penalties. Case-Laws Service Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252390