https://www.taxtmi.com/caselaws?id=773767 The CESTAT New Delhi dismissed the appeal of a sub-contractor challenging service tax liability on work contract services. The appellant argued that sub-contractors were not liable to pay service tax per Board's Circular. However, the Tribunal relied on the Larger Bench decision in Commissioner of Service Tax vs. Melange Developers Pvt Ltd, which established that sub-contractors remain liable for service tax even when main contractors have discharged their service tax obligations on the same activity. The impugned order was upheld, confirming the sub-contractor's liability. en-us Thu, 26 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773767 The CESTAT New Delhi dismissed the appeal of a sub-contractor challenging service tax liability on work contract services. The appellant argued that sub-contractors were not liable to pay service tax per Board's Circular. However, the Tribunal relied on the Larger Bench decision in Commissioner of Service Tax vs. Melange Developers Pvt Ltd, which established that sub-contractors remain liable for service tax even when main contractors have discharged their service tax obligations on the same activity. The impugned order was upheld, confirming the sub-contractor's liability. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773767