Service Tax

If a Contractor does not Deduct Service Tax from the Principal Employer,who is liable for Penalty,Contractor or Principal Employer.Kindly reply with legal notification

Your query is not very clear
kindly narrate the same with example
ramakant

Example:
ABC Enterprises supplies 10 labour to xyz Pvt Ltd and Annual Turnover of Rs. 9 Lakhs.
The same Company (ABC Enterprises) supplies 10 Labour to EFG Pvt Ltd,and has a annual Turnover of Rs 9 lakhs.Both companies are in Different Locations and not related to Each Other.
ABC Enterprises does not Charge Service Tax from Each Company as He has not Crossed the 10 lakh Limit.But actually ABC Enterprises has a turnover of Rs 18 lakhs.
Hence in this situation,who is liable, in case Contractor gets a notice for recovery of Service tax?

Here ABC Enterprise is liable to procure the Service Tax No. and has to charge to the contractor in their Invoice and has to pay with penalty and interest if any.