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2020 (3) TMI 915 - AT - Service TaxLiability of service tax of sub-contractor - appellant’s contention was that the main contractor has discharged the entire service tax liability on the full amount including the service tax liable to be paid by the appellant as sub-contractor - HELD THAT:- Admittedly, prior to the declaration of law by the Larger Bench of the Tribunal, in favour of the Revenue, there were catena of judgements laying down that if the main contractor has paid the entire service tax liability in respect of a particular contract, the demand against the sub-contractor would not survive. The lower authorities have expressed their doubt about the payment of the entire service tax by the principal contractor, which fact requires verification and examination by the lower authorities. As such, for the limited purpose of verifying the fact of payment of entire service tax by the main contractor, the matter is remanded to the lower authorities for doing the needful. Appeal allowed by way of remand.
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