Court :
Raipur
Brief :
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that a sub-contractor remains individually liable to discharge service tax obligations for taxable services rendered, irrespective of whether the main contractor has discharged the tax on the overall project value. The Bench consisting of Dr. Rachna Gupta (Judicial Member) and Mr. P.V. Subba Rao (Technical Member) dismissed the appeal filed by the sub-contractor, citing a lack of verification challans and established legal precedents concerning independent tax liability.
Citation :
Service Tax Appeal No. 51015 of 2021
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