https://www.taxtmi.com/caselaws?id=773853 CESTAT New Delhi-AT dismissed the appeal of sub-contractors challenging service tax liability. The tribunal held that sub-contractors remain liable to pay service tax even when main contractors have discharged their tax obligations, rejecting the applicability of Board Circular No. 96/7/2007-ST. Following the larger bench decision in Commissioner of Service Tax vs. Melange Developers Pvt Ltd, the tribunal clarified that post-July 2012, sub-contractors are exempt only if main contractors' services are exempt. Since residential complex construction was not exempt, both sub-contractors were liable for service tax on services provided to the main contractor. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773853 CESTAT New Delhi-AT dismissed the appeal of sub-contractors challenging service tax liability. The tribunal held that sub-contractors remain liable to pay service tax even when main contractors have discharged their tax obligations, rejecting the applicability of Board Circular No. 96/7/2007-ST. Following the larger bench decision in Commissioner of Service Tax vs. Melange Developers Pvt Ltd, the tribunal clarified that post-July 2012, sub-contractors are exempt only if main contractors' services are exempt. Since residential complex construction was not exempt, both sub-contractors were liable for service tax on services provided to the main contractor. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773853