https://www.taxtmi.com/article/detailed?id=16881 Management, maintenance or repair services supplied by a subcontractor for consideration are independently taxable by reference to the actual work performed, and the commercial description used in the work order or contract is not conclusive. Where the subcontractor undertakes activities such as maintenance of equipment, cabling, leased-line support and related repair functions, taxability is determined by the substance of the service and the consideration received, not by the fact that the main contractor has a larger customer-facing contract or has paid tax on the overall transaction. Penalty waiver does not by itself negate tax liability or prevent invocation of the extended period where taxable receipts were not disclosed and came to light through departmental audit. Revenue neutrality must be supported by clear evidence showing how tax paid by another person corresponds to the subcontractor's own taxable value; a general assertion that tax was already paid by the main contractor is insufficient. en-us Thu, 09 Jul 2026 08:37:04 +0530 Thu, 09 Jul 2026 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16881 Management, maintenance or repair services supplied by a subcontractor for consideration are independently taxable by reference to the actual work performed, and the commercial description used in the work order or contract is not conclusive. Where the subcontractor undertakes activities such as maintenance of equipment, cabling, leased-line support and related repair functions, taxability is determined by the substance of the service and the consideration received, not by the fact that the main contractor has a larger customer-facing contract or has paid tax on the overall transaction. Penalty waiver does not by itself negate tax liability or prevent invocation of the extended period where taxable receipts were not disclosed and came to light through departmental audit. Revenue neutrality must be supported by clear evidence showing how tax paid by another person corresponds to the subcontractor's own taxable value; a general assertion that tax was already paid by the main contractor is insufficient. Articles Service Tax Thu, 09 Jul 2026 08:37:04 +0530 https://www.taxtmi.com/article/detailed?id=16881