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2017 (9) TMI 917 - AT - Service TaxSub-contract - case of appellant is that the appellants being sub-contractors, they are not liable to pay service tax as the main contractor has discharged the service tax - extended period of limitation - penalty - Held that: - the issue whether the appellants being a sub-contractor is liable to pay service tax when the main contractor has discharged the service tax is neat question of law, which needs to be considered. On perusal of the orders of both the lower authorities, we find that this vital legal issue has not been considered - the matter needs to be remanded - appeal allowed by way of remand.
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