Sub-contractor Liable to Pay Service Tax Despite Main Contractor’s Payment: CESTAT [Read Order]

Due to conflicting views during the relevant period, the extended limitation period and penalties were not applicable

By Sneha Sukumaran Mullakkal - On May 28, 2025 2:15 pm - 2 mins read

Sub-contractor Liable - Service Tax - Service Tax Despite - taxscan

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that a sub-contractor is liable to pay service tax even if the main contractor has already paid tax on the entire contract value. Lakshya Technocon Pvt. Ltd.,appellant-assessee, was registered for providing erection, commissioning, and installation services under the Finance Act, 1994. During an…

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