https://www.taxtmi.com/caselaws?id=791890 A sub-contractor rendering a taxable service is independently liable to service tax even where the main contractor has already discharged tax, and the CENVAT scheme does not remove that liability. The demand was within the normal limitation period on the dates stated, so the limitation plea failed. Where the gross amount charged was inclusive of service tax, cum-tax benefit under Section 67(2) had to be applied, requiring recomputation of the taxable value and consequential reconsideration of interest and penalty. The service tax liability was therefore upheld, but the matter required fresh quantification on a cum-tax basis. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791890 A sub-contractor rendering a taxable service is independently liable to service tax even where the main contractor has already discharged tax, and the CENVAT scheme does not remove that liability. The demand was within the normal limitation period on the dates stated, so the limitation plea failed. Where the gross amount charged was inclusive of service tax, cum-tax benefit under Section 67(2) had to be applied, requiring recomputation of the taxable value and consequential reconsideration of interest and penalty. The service tax liability was therefore upheld, but the matter required fresh quantification on a cum-tax basis. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791890