Sub-contractor Not Liable for Service Tax When Principal Contractor Has Already Paid on the Entire Contract Value: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a sub-contractor is not liable to pay service tax...
![Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-filing-of-ST-3-returns-by-Sub-Contractor-for-Long-Period-will-make-Intent-to-Evade-Tax-CESTAT-Invocation-of-Extended-Period-TAXSCAN.jpg "Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]")
![Demand of Service Tax on Sub-Contractor for Cargo Handling Service: CESTAT denies invoking larger period of limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Demand-of-Service-Tax-Sub-Contractor-for-Cargo-Handling-Service-CESTAT-larger-period-of-limitation-TAXSCAN.jpg "Demand of Service Tax on Sub-Contractor for Cargo Handling Service: CESTAT denies invoking larger period of limitation [Read Order]")
![Works Contract Services Provided for Indian Railway either as Main Contractor or Sub-Contractor attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Works-Contract-Services-Works-Contract-Indian-Railway-Contractor-Sub-Contractor-GST-AAR-taxscan.jpg "Works Contract Services Provided for Indian Railway either as Main Contractor or Sub-Contractor attracts 18% GST: AAR [Read Order]")
![Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sub-Contractor-Sub-Contractor-Main-Contractor-Service-Tax-CESTAT-taxscan.jpg "Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]")
No GST on Service Provided to State Government for Collection and Disposal of Bio-Medical Waste: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) has held that service provided to the State Government for the collection and disposal of bio-medical waste is exempted from GST. The...
![No GST on Service Provided to State Government for Collection and Disposal of Bio-Medical Waste: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/GST-Service-State-Government-for-Collection-Disposal-of-Bio-Medical-Waste-AAR-Taxscan.jpeg "No GST on Service Provided to State Government for Collection and Disposal of Bio-Medical Waste: AAR [Read Order]")
12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) ruled that 12% GST be charged by the sub-contractor to the main contractor on Work Contract Services on Construction of Roads. The Applicant is...
![12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-sub-contractor-main-contractor-work-contract-services-construction-roads-Taxscan.jpeg "12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]")
12% GST on Service of Work Contract provided by the Sub-Contractor w.e.f. 25 Jan, 2018: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that 12% GST on Service of Work Contract provided by the sub-contractor with effect from 25 January, 2018. The applicant, M/s. Kunal Structure...
![12% GST on Service of Work Contract provided by the Sub-Contractor w.e.f. 25 Jan, 2018: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/GST-on-Service-of-Work-Contract-sub-contractor-AAR-Taxscan.jpeg "12% GST on Service of Work Contract provided by the Sub-Contractor w.e.f. 25 Jan, 2018: AAR [Read Order]")
Services rendered by Sub-Contractor will not be classified as GTA as main contractor is classified as GTA: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) ruled that the service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would not be classified as GTA service when the service...
![Services rendered by Sub-Contractor will not be classified as GTA as main contractor is classified as GTA: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/sub-contractor-AAR-GTA-Taxscan.jpg "Services rendered by Sub-Contractor will not be classified as GTA as main contractor is classified as GTA: AAR [Read Order]")
![Applicant executing Independent Work can’t be treated as Sub-Contractor: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Sub-Contracting-Taxscan.jpg "Applicant executing Independent Work can’t be treated as Sub-Contractor: AAR [Read Order]")
