Sub-contractor liable to pay service tax despite tax payment by main contractor

Megh Raj Bansal Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that sub-contractor is liable to pay the Service Tax even if the main contractor has discharged the liability. Accordingly, service tax payable on ‘Commercial or Industrial Construction Service’. Facts- The appellant is a partnership concern. The records of the appellant was examined by central excise audit team from 02.04.2007 to 03.04.2007 for the period 2004-05, 2005-06 upto 30.09.2006 and raised objection that the appellant is liable to pay service tax on the services rendered by them to the ma...