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2014 (8) TMI 619 - AT - Service TaxStay application - sub-contractor - main contractor have paid the service tax - Business Auxiliary Services - services to the U.P. Electricity Board - Held that:- M/s. U.P. Power Control Corporation Ltd. entered into a contract with one I.T. Energy for generation of electricity bills, meter reading and collection of bills etc. M/s. I.T. Energy further sub-contracted the job to the appellant herein. It is seen that M/s. I.T. Energy paid the service tax on the entire amount including the value of the services being provided by the appellant. As such, they contested before the Original Authority that inasmuch as the main contractor paid the service tax, the demand of service tax from the appellant would be in duplicate. For the above proposition, they relied upon the Board’s Circular dated 2-7-1997, 23-8-1997 and 7-10-1998, which provided that if the main contractor have paid the service tax, levy of service tax against the sub-contractor is not required - appellant’s plea that the main contractor, M/s. I.T. Energy paid the entire service tax does not stand disputed by the Adjudicating Authority. The Commissioner (Appeals) has not dealt with the same. At this prima facie stage, we are of the view that if the main contractor has discharged the entire duty liability, second time confirmation of the demand against the present appellant, who is a sub-contractor only, may not be justified - Stay granted.
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