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2009 (2) TMI 202 - CESTAT, NEW DELHISub-contractor – Liability to pay service tax – refund of service tax paid by the sub contractor – circular dated 23.8.2007 and 7.10.1998 – held that - where the sub-contractors were given to understand by the Board in terms of the Circular placed before us by the ld. Counsel that they shall have no liability while they serve the principal service provider - We are of the clear opinion that on the given facts and circumstances, the ld. Appellate authority himself felt that the respondent should get refund but he failed to discharge his duty as a public servant to render complete justice as the circumstances warranted since the case is under pre-master Circular era. We do appreciate his difficulties. The appellate order was passed on 21st August, 2007 that is just 2 days before the master Circular was issued. We also appreciate that the respondent should get the double taxation relief which is granted in a different manner through the Cenvat Credit Rules, 2004 – refund to be allowed subject to verification
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