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FACTS

A  firm engaged in the business of Tour operator having a contract with a client  of Rs 1 crore in relation to packaged tour and the firm provides service to the client by  through awarding sub contract (part of packaged tour) to 3 subcontractor of Rs 20 lacs each separately

After that the firm i.e. service provider raises a bill to the customer and charges service tax @ 2.58% as applicable in relation to packaged tour

Now question arises .

1.Whether the subcontractors are liable to pay service tax. @ 2.58% on taxable value of Rs

    20 lacs each separately

2.If sub contractor is liable to pay tax on total amount of Rs 60 lacs (considering  the

  value of taxable service provided by them and simultaneously the firm also paying

  service tax on Rs 1 crore  then in this case the contract value shall be of Rs 1.60 crore

  (1crore + 60 lacs) In this circumstances what are the service laws  as  applicable

3.If sub contractor is liable to pay tax on total amount of Rs 60 lacs and deposit the same

   the firm cannot take CENVAT credit due to availing of abatement scheme.

Refund cannot be claimed because the time of filing of revise return is over....