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2017 (2) TMI 260 - AT - Service TaxLiability of sub-contractor - benefit of doubt - Section 80 of the FA, 1994 - CBE&C vide Circular No. 108/02/2009-ST dated 29.9.2009 - Held that: - at the material time there were certain doubts regarding liability of Service Tax in relation to construction of a complex. The said clarification does not specifically states that there was any doubt regarding liability of sub-contractor in respect of services provided to main contractors. However, considering the similar nature of the service provider, invocation of Section 80 appears to be justified - penalties set aside - appeal disposed off - decided partly in favor of appellant.
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