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Service Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Survey and Map Making - liability - assessee contended that main ...

Service Tax

August 13, 2012

Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded for vertification - AT

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  1. Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

  2. 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...

  3. Soil testing, exploration survey and map making for laying pipe lines - during the period in dispute these services are not taxable under the category of Consulting...

  4. Tax liability - sub-contract - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand...

  5. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

  6. Where the assessee, due to certain scheme, made premature payment of deferred sales-tax and on such payment entire liability to pay tax stood discharged, section 41(1)...

  7. When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT

  8. Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Held Yes - AT

  9. Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

  10. 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...

 

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