Sub-contractor liable to pay service tax even though on entire consideration service tax is paid by main contractor

Commissioner of Service Tax Vs M/s Melange Developers Private Limited (CESTAT Delhi) In this case, the contracts which were secured by the Appellant therein were works contract and a part thereof was assigned to the sub-contractor who had submitted returns and paid taxes for the execution of the works contract. During the course of the assessment, the Appellant submitted that the sub-contractors had already been taxed and, therefore, the Appellant cannot be taxed again under Section 6B of the Karnataka Sales Tax Act. The submission, therefore, was that the value of the work entrusted to the su...