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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Levy of service tax - liability on activity of sub-contractor ...

Service Tax

August 27, 2021

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 pay the Service Tax even if the main contractor has discharged the liability - However, demand beyond the normal period of limitation set aside - AT

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  2. 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...

  3. 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

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  10. The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to...

 

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