https://www.taxtmi.com/forum/issue?id=118292 Subcontractor received an SCN for non-payment of service tax for construction work; core issues are characterization as taxable service, lack of documentary proof of subcontracting, and potential time bar. Defenses include contesting limitation, disputing demands based solely on third party tax records, invoking revenue neutrality where subcontractor payment leads to credit for main contractor, and asserting Works Contract Service exemption if supported by facts. Experts advise producing invoices/agreements and obtaining specialized drafting and review; mere case citations without matching facts are unlikely to succeed. en-us Sat, 17 Dec 2022 17:35:21 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118292 Subcontractor received an SCN for non-payment of service tax for construction work; core issues are characterization as taxable service, lack of documentary proof of subcontracting, and potential time bar. Defenses include contesting limitation, disputing demands based solely on third party tax records, invoking revenue neutrality where subcontractor payment leads to credit for main contractor, and asserting Works Contract Service exemption if supported by facts. Experts advise producing invoices/agreements and obtaining specialized drafting and review; mere case citations without matching facts are unlikely to succeed. Discussion-Forum Service Tax Sat, 17 Dec 2022 17:35:21 +0530 https://www.taxtmi.com/forum/issue?id=118292