Assessee did not pay the service tax on the ground that the main ...

Sub-contractor avoids penalty for unpaid service tax, as main contractor had already paid it; no intent to evade found.

January 24, 2013

Case Laws Service Tax AT

Assessee did not pay the service tax on the ground that the main contractor has paid the same - it cannot be alleged that the sub-contractor was not discharging service tax liability deliberately with an intention to evade service tax. - no penalty - AT

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Assessee did not pay the service tax on the ground that the main ...

Sub-contractor avoids penalty for unpaid service tax, as main contractor had already paid it; no intent to evade found.

January 24, 2013

Case Laws Service Tax AT

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