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SUB CONTRACTOR RECEIVED SCN FOR NON PAYMENT OF SERVICE TAX, Service Tax

Issue Id: - 118292
Dated: 17-12-2022
By:- javed bhakhrani
SUB CONTRACTOR RECEIVED SCN FOR NON PAYMENT OF SERVICE TAX

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ONE OF MY CLIENT RECEIVED SCN CONTAINING AS A SUB CONTRACTOR PAYMENT RECEIVED FROM PRINCIPAL CONTRACTOR FOR CONSTRUCTION OF PETROL PUMP WORK INCLUDE 10% OF MATERIALS AND 90% IS MAN POWER. I WANT TO KNOW HOW I REPLY SCN WITH CASE LAWS.

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Showing Replies 1 to 15 of 20 Records

1 Dated: 17-12-2022
By:- Shilpi Jain

If its a for payment of service tax, is it not time barred?


2 Dated: 17-12-2022
By:- KASTURI SETHI

Pl. elaborate your query.


3 Dated: 17-12-2022
By:- javed bhakhrani

ACTUALLY ONE OF CLIENT RECEIVED SCN INCLUDING PROVIDING CONSTRUCTION SERVICES TO PRINCIPAL CONTRACTOR FOR MAKING PETROL PUMP WORK, I WANT TO KNOW ANY REMEDIES AVILABLE TO US FOR OFFICER CAN DROP OUT PROCEEDING OF THIS MATTER, ANY CASE LAWS RELATING TO THAT FOR OFFICER DROP OUT PROCEDING AND CLIENT DONT WANT TO PAY TAX


4 Dated: 18-12-2022
By:- KASTURI SETHI

Dear Javed Bhakhrani,

Any agreement executed between main contractor and sub-contractor ? ? Pl. confirm.


5 Dated: 18-12-2022
By:- javed bhakhrani

NOT HAVE ANY CONTRACT BETWEEN TWO PARTIES IN WRITTEN


6 Dated: 18-12-2022
By:- KASTURI SETHI

Then what is documentary evidence to the effect that your client was sub-contractor during the relevant period ?


7 Dated: 18-12-2022
By:- javed bhakhrani

NO DOCUMENTARY EVIDANCE EXISTS


8 Dated: 18-12-2022
By:- KASTURI SETHI

If it is so, how the experts can give fool-proof advice ? There must be some solid basis to get the case dropped.


9 Dated: 18-12-2022
By:- javed bhakhrani

NOT FOOL PROOFED BUT SOME CASE LAW WE WANT FOR UPTO SOME POSSIBLE EXTENT OFFICER MAY DROP


10 Dated: 19-12-2022
By:- KASTURI SETHI

You will get case laws.First let me know what is the actual issue involved.

Has the client raised any bill/invoice in the name of main contractor ? If so, post the description of service/other details mentioned in the bill/invoice.It appears to me two issues are involved.


11 Dated: 19-12-2022
By:- javed bhakhrani

Client issued invoice that time but currently Dont have any copies of invoices


12 Dated: 19-12-2022
By:- Amit Agrawal

I would suggest you to consult an expert who will go through entire case and help you prepare arguments on merits and limitations.

With limited facts without any supporting documents, without knowing charges made in the SCN and without knowing about limitation aspect etc., it is not possible to give any meaningful suggestion or case-laws in my humble view.


13 Dated: 19-12-2022
By:- KASTURI SETHI

Dear Javed Bhakhrani,

The following case laws are in your favour:-

1.Demand on the basis of 26AS/TDS is not sustainable --CESTAT Ahmedabad in the case of Forward Resources (P) Ltd. Vs. CCE & ST - 2022 (7) TMI 716 - CESTAT AHMEDABAD.

2. If sub-contractor pays ST, main contractor will take Cenvat Credit. Situation is revenue neutral---CESTAT Delhi in the case of Babu Lal Gurjar Vs. CCE, Jodhpur - 2022 (11) TMI 950 - CESTAT NEW DELHI and in the case of RPP Infra Project Ltd. Vs. CCE, Salem - 2022 (10) TMI 582 - CESTAT CHENNAI.

All the above case laws can be traced on google.


14 Dated: 20-12-2022
By:- PN ELAMPARRUTHY

@- KASTURI SETHI

SIR WE RECEIVED A NOTICE IN SERVICE TAX FOR MAN POWER SUPPLY TO MANUFACTURING COMPANY... IF SERVICE RECEIVED BY AN COMPANY THEN RCM APPLICABLE ? as per notification 15/2015 service tax is it correct sir...


15 Dated: 20-12-2022
By:- KASTURI SETHI

Dear Querist,

You should post independent query against new Issue ID. You will get many opinions on the issue from the experts..


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