https://www.taxtmi.com/caselaws?id=358738 The Tribunal referred the case to a Larger Bench to address conflicting decisions on the liability of sub-contractors to pay Service tax under Works Contract Service. The dispute arose from the Adjudicating Authority dropping the demand for Service tax based on the main contractor's payment, which the Revenue contested. The interpretation of Circular No. 96/7/2007-ST regarding sub-contractors' tax liability was central to the case, with both parties citing case laws to support their positions. The Tribunal sought resolution by convening a Larger Bench to reconcile the differing views on sub-contractors' Service tax obligations. en-us Fri, 23 Mar 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358738 The Tribunal referred the case to a Larger Bench to address conflicting decisions on the liability of sub-contractors to pay Service tax under Works Contract Service. The dispute arose from the Adjudicating Authority dropping the demand for Service tax based on the main contractor's payment, which the Revenue contested. The interpretation of Circular No. 96/7/2007-ST regarding sub-contractors' tax liability was central to the case, with both parties citing case laws to support their positions. The Tribunal sought resolution by convening a Larger Bench to reconcile the differing views on sub-contractors' Service tax obligations. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358738