TMI BlogSub-contractor must pay service tax on input services used by main provider; no exemption applies.Levy of service tax on sub-contractor - in view of the specific clarifications regarding 'input service' rendered by the sub-contractor, which is used by the main service provider for completion of the work, it cannot be held that the sub contractor is not liable to pay service tax for the services provided by him. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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