https://www.taxtmi.com/caselaws?id=777280 A sub-contractor providing a taxable service remains separately liable to service tax even if the principal contractor has paid tax on the contract value, because tax incidence attaches to the person rendering the service under the Finance Act, 1994 and the CENVAT credit framework does not displace that levy. The availability of credit to another person in the chain does not extinguish the sub-contractor's liability. Revenue neutrality does not by itself defeat taxability, and the text states that the extended limitation period under section 73 was also invocable on the facts discussed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 14:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777280 A sub-contractor providing a taxable service remains separately liable to service tax even if the principal contractor has paid tax on the contract value, because tax incidence attaches to the person rendering the service under the Finance Act, 1994 and the CENVAT credit framework does not displace that levy. The availability of credit to another person in the chain does not extinguish the sub-contractor's liability. Revenue neutrality does not by itself defeat taxability, and the text states that the extended limitation period under section 73 was also invocable on the facts discussed. Case-Laws Service Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777280