https://www.taxtmi.com/caselaws?id=786382 Payment of service tax made using a partner's PAN/registration may be credited against the partnership firm's service-tax liability; this adjustment is permitted while any separate tax due for services the partner rendered personally must still be accounted for. A subcontractor remains independently liable to discharge service tax even if the main contractor has paid tax on the overarching transaction; accordingly, demands premised on subcontractor receipts are sustained. Claims for abatement and the precise computation of liability for works contract and transportation receipts require documentary verification, and those computation issues are remitted to the original authority for fresh adjudication and reconciliation of records. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786382 Payment of service tax made using a partner's PAN/registration may be credited against the partnership firm's service-tax liability; this adjustment is permitted while any separate tax due for services the partner rendered personally must still be accounted for. A subcontractor remains independently liable to discharge service tax even if the main contractor has paid tax on the overarching transaction; accordingly, demands premised on subcontractor receipts are sustained. Claims for abatement and the precise computation of liability for works contract and transportation receipts require documentary verification, and those computation issues are remitted to the original authority for fresh adjudication and reconciliation of records. Case-Laws Service Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786382