Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1446 - AT - Service TaxDemand of service tax from the Sub-contractor - Commercial construction services - Appellant contended that the main contractor in regard to the service recipient had already discharged the tax liability on the service rendered - Held that:- when service tax can be demanded either from the subcontractor or from the main contractor, when the main contractor has paid the service tax, the subcontractor is not required to pay service tax for the same services rendered - Demand for the period 2006-07 to 2008-09 set aside - Decided in favor of assessee.
|