https://www.taxtmi.com/caselaws?id=348122 A subcontractor remains separately liable for service tax on its own taxable service where the service falls under a different category from that of the principal contractor. The Tribunal noted that the appellant's work was treated as Architect Service, while the main contractor had discharged tax under Consulting Engineer Service, and the cited circular supported separate taxation of each taxable service provider at the stage the service is rendered. Payment of tax by the principal contractor did not extinguish the subcontractor's independent liability, so the objection based on prior payment was rejected and the demand was upheld. en-us Wed, 12 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348122 A subcontractor remains separately liable for service tax on its own taxable service where the service falls under a different category from that of the principal contractor. The Tribunal noted that the appellant's work was treated as Architect Service, while the main contractor had discharged tax under Consulting Engineer Service, and the cited circular supported separate taxation of each taxable service provider at the stage the service is rendered. Payment of tax by the principal contractor did not extinguish the subcontractor's independent liability, so the objection based on prior payment was rejected and the demand was upheld. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348122