https://www.taxtmi.com/caselaws?id=456003 Service tax liability remains independently payable by a sub-contractor even where the principal contractor has paid tax on the same work; the Cenvat mechanism addresses credit at the subsequent stage rather than exempting the sub-contractor. Abatement for print media, tax already paid through Cenvat, the rate applicable on the service date, and correction of grossed-up taxable value can reduce an unsustainable demand. Delayed returns, inconsistent disclosures and misreported figures may support invocation of the extended limitation period, with interest and penalty confined to the surviving liability. Cenvat credit is admissible where invoices contain required registration particulars, but may be denied for deficient or unverifiable invoices. en-us Wed, 29 Nov 2023 00:00:00 +0530 Thu, 20 Jun 2024 10:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456003 Service tax liability remains independently payable by a sub-contractor even where the principal contractor has paid tax on the same work; the Cenvat mechanism addresses credit at the subsequent stage rather than exempting the sub-contractor. Abatement for print media, tax already paid through Cenvat, the rate applicable on the service date, and correction of grossed-up taxable value can reduce an unsustainable demand. Delayed returns, inconsistent disclosures and misreported figures may support invocation of the extended limitation period, with interest and penalty confined to the surviving liability. Cenvat credit is admissible where invoices contain required registration particulars, but may be denied for deficient or unverifiable invoices. Case-Laws Service Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456003