Subcontractor Liable for Service Tax Despite Main Contractor's Payment; Tribunal Upholds Penalties for Non-Compliance.

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....Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had allegedly paid service tax on the total work. - The Tribunal upheld the Department's decision of best judgment assessment, emphasizing that the appellant failed to register, pay tax, or file returns. The argument of being a sub-contractor was dismissed, and it was clarified that even subcontractors are liable to pay tax on their services. - The Tribunal affirmed the imposition of penalties, considering the appellant's failure to fulfill their tax obligations and provide sufficient documentation.....