Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The payment of service tax made by main contractor on the ...


Service Tax Paid by Main Contractor Covers Sub-Contractor's Tax Liability, Says Court.

September 12, 2016

Case Laws     Service Tax     AT

The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the appellant - AT

View Source

 


 

You may also like:

  1. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

  2. Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered...

  3. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

  4. Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of...

  5. If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to...

  6. 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...

  7. Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

  8. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

  9. Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

  10. Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax...

  11. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

  12. Liability of service tax on sub-contractor - the argument of fails that the main contractor has paid tax on the entire value and therefore no demand of service tax can...

  13. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  14. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

  15. There is no reason as to why a sub-contractor should not pay Service Tax merely because the main contractor has discharged the tax liability - there can be no...

 

Quick Updates:Latest Updates