https://www.taxtmi.com/caselaws?id=330184 A sub-contractor engaged in execution of a composite civil contract is not automatically exempt from service tax merely because the principal contractor has paid tax on the whole contract; service tax may still apply to the sub-contractor as a taxable service provider. However, where the records show tax payment on the composite value and filing of returns, the proper course is to verify the records and examine the claim for credit so that cascading effect is avoided. The sub-contractor is therefore not exonerated from liability, but the exact tax liability and consequential credit must be determined on record verification. en-us Thu, 19 Feb 2015 00:00:00 +0530 Sat, 24 Sep 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330184 A sub-contractor engaged in execution of a composite civil contract is not automatically exempt from service tax merely because the principal contractor has paid tax on the whole contract; service tax may still apply to the sub-contractor as a taxable service provider. However, where the records show tax payment on the composite value and filing of returns, the proper course is to verify the records and examine the claim for credit so that cascading effect is avoided. The sub-contractor is therefore not exonerated from liability, but the exact tax liability and consequential credit must be determined on record verification. Case-Laws Service Tax Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330184