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2017 (5) TMI 1197 - AT - Service TaxSub-contract - liability of tax - whether sub-contractor is liable to service tax and is a service tax provider? - Held that: - the issue is no longer res integra and is squarely covered by the judgement of this Tribunal in the case of Sunil Hi-Tech Engineers Ltd. [2014 (10) TMI 524 - CESTAT MUMBAI (LB)], where it was held that The appellant is liable to pay service tax on the taxable services rendered by him in the capacity of a sub-contractor - decided in favor of revenue.
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