Sub-Contractors Not Liable for Additional Service Tax if Main Contractor Already Paid, per CBEC Circular No. 96/7/2007-ST.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of service tax - sub-contractor - CBEC Circular No. 96/7/2007-ST dated 23.08.2007 - if the main contractor has paid Service Tax of the entire contract value, including the value for which contract was given to the present appellant then no Service Tax is required to be paid by the appellant due to revenue neutrality - AT....