https://www.taxtmi.com/caselaws?id=797928 A subcontractor providing taxable services remains independently liable for service tax unless an exemption applies, even where the main contractor has discharged tax on the underlying activity. Tax paid by the subcontractor may be taken as CENVAT credit by the main contractor, so separate levy does not constitute double taxation. The claimed tax payment by the main contractor required corroboration through challans, ST-3 returns, or equivalent evidence; unsupported assertions could not displace the subcontractor's liability. Service-tax demand, interest and penalties were therefore sustained. en-us Tue, 25 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797928 A subcontractor providing taxable services remains independently liable for service tax unless an exemption applies, even where the main contractor has discharged tax on the underlying activity. Tax paid by the subcontractor may be taken as CENVAT credit by the main contractor, so separate levy does not constitute double taxation. The claimed tax payment by the main contractor required corroboration through challans, ST-3 returns, or equivalent evidence; unsupported assertions could not displace the subcontractor's liability. Service-tax demand, interest and penalties were therefore sustained. Case-Laws Service Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797928