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2010 (11) TMI 469 - AT - Service TaxDemand - time-barred - whether the sub-contractor who provided service to the main contractor shall be exempted from levy of service tax - No evidence was before us to notice whether the service provided by the sub-contractor to the contractor was ever been taxed - there was non-compliance to the law by the sub-contractor-appellant. When we found that the appellant is made liable under Finance Act, 1994 and has paid taxes, cum-tax benefit cannot be denied Held that: appellant shall appear before learned Adjudicating Authority and satisfy him that the gross value of service giving rise to tax demand of Rs. 61,44,148/-have been included in the gross value covered by appeal No. ST/92 of 2008 so that there shall not be over lapping of demand - Appeal is disposed of
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