https://www.taxtmi.com/caselaws?id=311589 Service tax liability for advertising services was assessed where the assessee had engaged sub-contractors to execute work under its contract. The HC held that the sub-contractors were engaged solely to enable the assessee to discharge its own contractual obligations and did not perform services at the behest of the principal who awarded the contract. Consequently, the assessee could not shift service tax responsibility to the principal on the basis of the sub-contracting arrangement, and the challenge to the tax liability failed; the appeal was dismissed. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 02 Apr 2026 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311589 Service tax liability for advertising services was assessed where the assessee had engaged sub-contractors to execute work under its contract. The HC held that the sub-contractors were engaged solely to enable the assessee to discharge its own contractual obligations and did not perform services at the behest of the principal who awarded the contract. Consequently, the assessee could not shift service tax responsibility to the principal on the basis of the sub-contracting arrangement, and the challenge to the tax liability failed; the appeal was dismissed. Case-Laws Service Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311589