https://www.taxtmi.com/caselaws?id=361978 The Tribunal remanded the service tax liability issue for further assessment, rejecting the Commissioner's stance on sub-contractor payment absolving the main contractor from service tax obligations. They emphasized the need for Cenvat Credit verification for revenue neutrality determination. Regarding penalties, the Tribunal required consideration of reasonable cause for non-payment under Section 80 of the Finance Act, remanding the penalty imposition decision to the Adjudicating Authority. The decision ensured a comprehensive review of the case, addressing both service tax liability and penalty imposition issues. en-us Wed, 23 May 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361978 The Tribunal remanded the service tax liability issue for further assessment, rejecting the Commissioner's stance on sub-contractor payment absolving the main contractor from service tax obligations. They emphasized the need for Cenvat Credit verification for revenue neutrality determination. Regarding penalties, the Tribunal required consideration of reasonable cause for non-payment under Section 80 of the Finance Act, remanding the penalty imposition decision to the Adjudicating Authority. The decision ensured a comprehensive review of the case, addressing both service tax liability and penalty imposition issues. Case-Laws Service Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361978