Sub-Consultants Liable for Service Tax Even If Main Consultant Paid Tax: CESTAT Delhi

Synergy Engineers Group Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) considered two appeals arising from the order dated December 31, 2015 passed by the Principal Commissioner, Customs, Central Excise and Service Tax, Bhopal. The assessee challenged the confirmation of service tax demands of Rs. 44,42,823/- and Rs. 1,05,625/- with interest, while the Department challenged the dropping of the demand for the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994. The assessee was engaged in p...