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2016 (12) TMI 1591 - AT - Service TaxSub-contract - levy of tax - liability of sub-contractor to pay tax when the principle contractors had suffered tax - Erection, Commissioning and Installation Service - Held that: - In view of the passage of time and no reply has come from Revenue, it is preferable to send the matter back to the ld. Adjudicating authority to verify whether the service rendered by the appellant has suffered tax in the hands of the principal contractors - appeal allowed by way of remand.
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