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2017 (9) TMI 156 - CESTAT NEW DELHIConstruction services - tax paid by principal - liability of sub-contractor to pay service tax - double taxation - Held that: - no double taxation is permissible under the law. The Constitution (Article 265) provides to take the exact amount of tax i.e. neither more nor less - In the instant case, if the principal has already paid the Service Tax, then the same cannot be demanded from the appellant. As per the clarification of the Board’s Circular dated 23-8-2007 as well as dated 7-10-1998, if the principal had not paid the Service Tax then the same can be charged. If the Service Tax has already been paid by the principal, then the same cannot be demanded again - For the purpose of computation pertaining to double taxation, the matter is remanded to the adjudicating authority - appeal allowed by way of remand.
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