https://www.taxtmi.com/caselaws?id=367988 The Tribunal upheld the decision in favor of the appellant, ruling that the sub-contractor was not liable to pay service tax if the main contractor had already discharged the tax liability. The Tribunal considered past judicial decisions and relevant Board circulars, concluding that the sub-contractor's tax liability is linked to the main contractor's payment. The Tribunal also referenced the Supreme Court's decision in Larsen & Toubro Ltd. case, stating that works contracts were not taxable before 01/06/2007, which covered the period in question. The appeal by the Revenue was dismissed based on these findings. en-us Mon, 24 Sep 2018 00:00:00 +0530 Mon, 15 Oct 2018 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367988 The Tribunal upheld the decision in favor of the appellant, ruling that the sub-contractor was not liable to pay service tax if the main contractor had already discharged the tax liability. The Tribunal considered past judicial decisions and relevant Board circulars, concluding that the sub-contractor's tax liability is linked to the main contractor's payment. The Tribunal also referenced the Supreme Court's decision in Larsen & Toubro Ltd. case, stating that works contracts were not taxable before 01/06/2007, which covered the period in question. The appeal by the Revenue was dismissed based on these findings. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367988