Service tax leviable on sub-contractor even though tax paid by main contractor

Pramukh Earth Movers Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad)

CESTAT Ahmedabad held that it is settled legal position that sub-contractor is liable to pay service tax even though main contractor has paid service tax on total value. Accordingly, service tax demand sustained.

Facts- The appellant was engaged in providing services of “Supply of Tangible Goods, Site Formation/Leveling of Land and Construction Service in the capacity of Sub-contractor. The main contractor

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