Service tax duly payable by sub-contractor even if main contractor discharged tax liability

Vishal Engineering Company Vs Commissioner of Central Excise and Service Tax Commissionerate (CESTAT Chandigarh) CESTAT Chandigarh held that sub-contractor is liable to pay service tax on ‘Erection, Commissioning and Installation service’ even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub­contractor. Facts- The appellant is engaged in providing the taxable services of ‘Erection, Commissioning and Installation’ falling under clause (zzd) of Sub Section 105 of Section 65 of the Finance Act, 1994 which are taxable in terms of Section 66...