https://www.taxtmi.com/caselaws?id=778133 CESTAT (All) - AT dismissed the appeal, holding the subcontractor liable to discharge service tax on commissions as a separate obligation even if the main contractor has paid tax on the contract value. The Tribunal relied on precedent that sub-contractors' service-tax liabilities are independent. The demand under "Business Auxiliary Services" on commission for arranging clients was upheld; since the insurer had discharged tax on the agent's services under reverse charge, the demand did not constitute a double levy. The appeal was therefore without merit and dismissed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778133 CESTAT (All) - AT dismissed the appeal, holding the subcontractor liable to discharge service tax on commissions as a separate obligation even if the main contractor has paid tax on the contract value. The Tribunal relied on precedent that sub-contractors' service-tax liabilities are independent. The demand under "Business Auxiliary Services" on commission for arranging clients was upheld; since the insurer had discharged tax on the agent's services under reverse charge, the demand did not constitute a double levy. The appeal was therefore without merit and dismissed. Case-Laws Service Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778133