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’ fa

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