https://www.taxtmi.com/highlights?id=76283 Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had allegedly paid service tax on the total work. - The Tribunal upheld the Department's decision of best judgment assessment, emphasizing that the appellant failed to register, pay tax, or file returns. The argument of being a sub-contractor was dismissed, and it was clarified that even subcontractors are liable to pay tax on their services. - The Tribunal affirmed the imposition of penalties, considering the appellant's failure to fulfill their tax obligations and provide sufficient documentation. en-us Wed, 03 Apr 2024 06:25:23 +0530 Wed, 03 Apr 2024 06:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76283 Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had allegedly paid service tax on the total work. - The Tribunal upheld the Department's decision of best judgment assessment, emphasizing that the appellant failed to register, pay tax, or file returns. The argument of being a sub-contractor was dismissed, and it was clarified that even subcontractors are liable to pay tax on their services. - The Tribunal affirmed the imposition of penalties, considering the appellant's failure to fulfill their tax obligations and provide sufficient documentation. Highlights Service Tax Wed, 03 Apr 2024 06:25:23 +0530 https://www.taxtmi.com/highlights?id=76283