Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Refund - reduction in value - credit notes towards trade discount raised by the Assessee subsequent to the sale - refund allowed - SC    *    Delayed deposit of collected service tax - due to lack of funds - Such possibilities do occur in the world of business - No penalty - Tri    *    Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver    *    Removal of goods from Depot to Job worker    *    Filing of online return for first quarter of 2016-17 - extension of period thereof    *    Jurisdiction of income-tax authorities    *    Advisory on Introduction of Special Advanced Authorisation Scheme    *    Applicability Of Service tax on Liquidated Damages    *    weighment permission    *    Purchase from unregistered dealer    *    Disclosures on the Website    *    Cabinet approves simplification and liberalisation of the Foreign Direct Investment Policy, 2016 in various sectors    *    Cabinet approves creation of a Project Development Fund to catalyse Indian economic presence in Cambodia, Laos, Myanmar and Vietnam    *    India jumps 19 places in World Bank’s Logistics Performance Index; Improves its Ranking from 54 (in 2014) to 35 (in 2016)    *    Closure of financial accounts under Rule 114H (8) of the Income-Tax Rules, 1962 under alternative procedure of FATCA    *    RBI Reference Rate for US $    *    Settlement Commission (Income Tax and Wealth Tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairman and Members) Amendment Rules, 2016    *    Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition of without taking any CENVAT credit    *    eligibility of service tax credit    *    service tax payament-reg    *    Commercial and Industrial Construction Services - confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is traversing beyond the allegations made in the show-cause notice. - Tri    *    Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable. - Tri
 
Discussions Forum
Home Forum Service Tax
← Previous Next →

Sub contractor liability on service tax. - Service Tax

#1 Issue Id: - 3830
Dated: 18-2-2012
By:- JIMUTA SAHOO
Sub contractor liability on service tax.

  • Forum

Where the main contractor and sub-contractor both are invoved in same contract. In this case whether main contractor is liable to pay service tax.

Post Reply

Posts / Replies

 

#2 Dated: 19-2-2012
By:- rakshit verma

In this regard, pl.see service Tax Circular dated 06.5.2011.Both are liable to pay service tax. However, main contractor may avail cenvat credit of service tax paid by sub-contractor on services rendered by him

 

Rakshit Verma

Advocate


#3 Dated: 19-2-2012
By:- raj kumar shukla

But Nofn.1/2006 does not permit cenvat credit?


#4 Dated: 27-2-2012
By:- vijay kumar

As per CBEC Circular dt. 23.8.2007, if part of the work is entrusted to sub-contractor, the service tax paid by the sub-contractor can be taken as credit by the main contractor since it is an input service for him. However, if the entire work is entrusted to the sub-contractor, the entire service stands rendered by the sub-contractor and he shall be liable to pay the tax and the main contractor cannot take the credit since he doesn't provide any output service. As regards Nofn.1/2006-ST, if it is a case of part work done by the sub-contractor, credit can be taken by the main contractor but the service tax has to be discharged without availing the benefit of abatement under the said notification.


Post Reply



 

← Previous Next →
what is new what is new

Advanced Search

Latest Updates

Forum

Featured

Experts

More Options

Communication




|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version