Demand of service tax on sub-contractors confirmed: CESTAT Chennai

Samy Construction Vs Commissioner of CGST & Central Excise (CESTAT Chennai) CESTAT Chennai held that sub-contractor is liable to pay service tax. Accordingly, demand of service tax on sub-contractors for normal period is sustained. Facts- The appellant is engaged in providing various services mainly to Government of India Undertakings, Municipality, Tamil Nadu Electricity Board and Corporates. It is the case of the department that the appellant did not pay proper service tax on various contracts and accordingly, service tax has been demanded with interest and penalty. Conclusion- Held that...