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2011 (3) TMI 925 - CESTAT, AHEMDABADService tax liability - Assessee contention is that such sub contracted services are not required to discharge separate service tax when the principal contractor has already discharged the service tax on the entire value - Revenue submits that in view of the certificate now being produced by the appellant, it has to be verified as to whether the principal contractor has paid the service tax on the entire amount or not - Thus, the impugned order set aside and remand the matter to the original adjudicating authority for fresh decision to verify the certificate given by the principal as regards payment of service tax on the entire value. Demand - management consultancy services provided prior to 01.08.02 - The appellant s contention is that such services were not liable to tax prior to the said date in view of the Notification No.59/98 dated 16.10.98 and Notification No.15/2002 dated 01.08.02. For the above proposition they have relied upon the decisions of the Tribunal in case of Sridhar & Santhanam Vs. CCE (2008 -TMI - 33123 - CESTAT CHENNAI) - Therefore, direct the original adjudicating authority to re-decide the issue in the light of the law declared in the above judgments - Thus, the appeal is disposed off.
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