https://www.taxtmi.com/caselaws?id=381441 The Tribunal concluded that sub-contractors are liable to pay Service Tax even if the main contractor has already discharged the Service Tax liability. The decision clarified that the CENVAT Credit mechanism prevents double taxation and ensures compliance, overruling previous contrary decisions. The Tribunal emphasized that statutory provisions require every service provider, including sub-contractors, to discharge their Service Tax liability, with the CENVAT Credit available to the main contractor ensuring no revenue loss. The reference was answered affirmatively, and the appeal was directed to the Division Bench for further proceedings. en-us Thu, 23 May 2019 00:00:00 +0530 Tue, 19 May 2026 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381441 The Tribunal concluded that sub-contractors are liable to pay Service Tax even if the main contractor has already discharged the Service Tax liability. The decision clarified that the CENVAT Credit mechanism prevents double taxation and ensures compliance, overruling previous contrary decisions. The Tribunal emphasized that statutory provisions require every service provider, including sub-contractors, to discharge their Service Tax liability, with the CENVAT Credit available to the main contractor ensuring no revenue loss. The reference was answered affirmatively, and the appeal was directed to the Division Bench for further proceedings. Case-Laws Service Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381441