https://www.taxtmi.com/caselaws?id=754161 CESTAT NEW DELHI held that a sub-contractor remains liable to pay service tax even when the main contractor has discharged tax liability, following the precedent in Commissioner of Service Tax v. Melange Developers Pvt. Ltd. The agreement clearly stated that service tax paid by the sub-contractor would be reimbursed upon submission of payment proof, negating the appellant's claim that the main contractor had paid the duty. The appellant was not entitled to exemption under Notification No. 25/2012-ST as it applied to services "by" and not "to" the specified entities. The tribunal upheld the Best Judgement Assessment under section 72 due to insufficient documentation and confirmed penalties under sections 76 and 77 for non-compliance with section 66. Appeal dismissed. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754161 CESTAT NEW DELHI held that a sub-contractor remains liable to pay service tax even when the main contractor has discharged tax liability, following the precedent in Commissioner of Service Tax v. Melange Developers Pvt. Ltd. The agreement clearly stated that service tax paid by the sub-contractor would be reimbursed upon submission of payment proof, negating the appellant's claim that the main contractor had paid the duty. The appellant was not entitled to exemption under Notification No. 25/2012-ST as it applied to services "by" and not "to" the specified entities. The tribunal upheld the Best Judgement Assessment under section 72 due to insufficient documentation and confirmed penalties under sections 76 and 77 for non-compliance with section 66. Appeal dismissed. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754161