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2010 (10) TMI 363 - AT - Service TaxTax liability - whether the sub-contractor who provided service to the main contractor shall be exempted from levy of service tax - Held that: - We do not find any provision in the Finance Act, 1994 to grant immunity to the sub-contractor from levy of service tax when undisputedly taxable services were provided by them. - there was non-compliance to the law by the sub-contractor appellant. - When we found that the appellant is made liable under Finance Act, 1994 and has paid taxes, cum-tax benefit cannot be denied. So also if there is benefit available towards Cenvat credit that shall not be deniable subject to scrutiny under the provisions of Cenvat law.
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