Service Tax Liability Confirmed on Sub-Contractor Due to Independent Taxability of Services

Manoj Kumar Gupta Vs Commissioner (CESTAT Allahabad) The appeal before the Tribunal arose from an Order-in-Appeal upholding a demand of ₹1,95,356 towards Service Tax for the financial year 2015–16, along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant was registered for providing “Business Auxiliary Services.” Based on information received from the Income Tax Department, it was observed that the appellant had declared receipts of ₹13,47,285 in the Income Tax Return (ITR) but had neither paid Service Tax nor filed ST-3 returns for the relev...