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2017 (5) TMI 826 - CESTAT NEW DELHISub-contract - Commercial or Industrial Construction Service - taxability - Held that: - Board vide Circular dated 7.10.98 did clarify that no service tax is required to be paid by the sub-contractor provided that the main contractor paid the service tax on the services rendered by him, in respect of the same service category - Though a revised clarification was issued vide circular dated 23.08.2007, the fact remains that there is a room for bona fide belief on the part of the appellant regarding non-liability to service tax for the works carried out in their capacity as sub-contractor - claim of the appellant that they have rendered service as a sub-contractor and the full service tax liability on the whole contract has been discharged by the main contractor, requires verification - appeal allowed by way of remand.
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