Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Sub-contractor of Works Contract was also exempt from Service Tax if main contractor was exempt from it: CESTAT Sets aside Demand of Service Tax
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has exempted sub-contractors from service tax liability if the main contractors for the same project are already exempt. The tribunal quashed a ₹1.3 crore demand, ensuring that the benefit of exemption flows through the entire service chain and prevents double taxation.