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2014 (2) TMI 1279 - AT - Service TaxWhether the respondent, who is a sub-contractor of the main contractor of M/s. Madhya Pradesh Housing Board is required to pay service tax when the entire service tax liability stands discharged by M/s. Madhya Pradesh Housing Board? - Held that: - when the entire service tax liability stands discharged by the main contractor, there would be no tax liability to the sub-contractors - reliance placed on the decision of the case of CCE, Indore Vs. Shivhare Roadlines [2009 (2) TMI 202 - CESTAT, NEW DELHI] - appeal dismissed - decided against Revenue.
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