The CESTA set aside the demand for service tax as it was proposed merely because the main contractor is providing work contract service
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that service tax is not leviable by subcontractors merely because of the main contractor providing work contact service. The order passed by the Commissioner confirming the demand for service tax and also the penalty as proposed in the show cause notice was…
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