https://www.taxtmi.com/caselaws?id=371613 A sub-contractor remains separately liable to service tax even if the main contractor has already discharged tax on the contract, unless clear material shows tax was paid on the entire value and corresponding credit was available. The possibility of Cenvat credit does not by itself bar tax on the sub-contractor. The work order was also treated as a service contract rather than a works contract, because the mere use of consumables during performance does not change the character of the arrangement. On these grounds, the service tax demand, interest, and penalty were upheld and the appeal was rejected. en-us Wed, 05 Dec 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371613 A sub-contractor remains separately liable to service tax even if the main contractor has already discharged tax on the contract, unless clear material shows tax was paid on the entire value and corresponding credit was available. The possibility of Cenvat credit does not by itself bar tax on the sub-contractor. The work order was also treated as a service contract rather than a works contract, because the mere use of consumables during performance does not change the character of the arrangement. On these grounds, the service tax demand, interest, and penalty were upheld and the appeal was rejected. Case-Laws Service Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371613