https://www.taxtmi.com/caselaws?id=313626 CESTAT Hyderabad resolved a difference of opinion regarding sub-contractor's service tax liability when main contractor already paid service tax on entire contract value. The tribunal held that sub-contractor remains liable to pay service tax on sub-contract value despite main contractor's payment, following Section 65(7) of Finance Act 1994 and Rule 2(1)(d) of Service Tax Rules 1994. The court emphasized that parties cannot mutually shift statutory tax liability and followed the Larger Bench decision in Melange Developers Ltd case, ruling no double taxation exists as main contractor can avail Cenvat Credit. en-us Fri, 15 Dec 2023 00:00:00 +0530 Thu, 25 Apr 2024 06:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313626 CESTAT Hyderabad resolved a difference of opinion regarding sub-contractor's service tax liability when main contractor already paid service tax on entire contract value. The tribunal held that sub-contractor remains liable to pay service tax on sub-contract value despite main contractor's payment, following Section 65(7) of Finance Act 1994 and Rule 2(1)(d) of Service Tax Rules 1994. The court emphasized that parties cannot mutually shift statutory tax liability and followed the Larger Bench decision in Melange Developers Ltd case, ruling no double taxation exists as main contractor can avail Cenvat Credit. Case-Laws Service Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313626