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TMI BlogSub contractor liability on service tax.X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub contractor liability on service tax. X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor and sub-contractor both are invoved in same contract. In this case whether main contractor is liable to pay service tax. Reply By rakshit verma: The Reply: In this regard, pl.see service Tax Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By raj kumar shukla: The Reply: But Nofn.1/2006 does not permit cenvat credit? Reply By vijay kumar: The Reply: As per CBEC Circular dt. 23.8.2007, if part of the work is entrusted to sub-con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tractor, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fn.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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the said notification. X X X X Extracts X X X X X X X X Extracts X X X X
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