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2018 (9) TMI 1503 - AT - Service TaxLiability of Service Tax - Sub-contract - appellant has provided services of fabrication of Iron and Steel items to their principal contractor - who is liable to pay tax, principal contractor or the appellant, sub-contractor? Held that:- In the case of M/s R.S. and Brothers [2018 (6) TMI 1530 - CESTAT ALLAHABAD] has held that where the principal contractor, for whom the sub-contractor was working, has already discharged full tax liability on the full value of the contract, no further liability would be fastened against the sub-contractor - However, we find that the plea that principal contractor has discharged the full tax liability, was not raised before the Original Adjudicating Authority and as such was not verified - matter requires reconsideration - appeal allowed by way of remand.
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