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2010 (11) TMI 312 - AT - Service TaxClaim of refund - Double taxation - The work order obtained by assessee from Client was further placed on to sub-contractors and the actual construction services were provided by the sub-contractors, who have paid service tax on the same - Such service tax paid by the sub-contractors stands passed on to the present appellant - As such, service tax having been paid twice in respect of the same services, the present appellant is entitled to refund of tax paid by the sub-contractors - The plea of the appellant rejected by Commissioner (Appeals) on the ground that there is no general principle that there can be no double taxation in the matter of indirect taxes - Impugned order observed that the appellant was at liberty to avail credit and not avail exemption Notification 01/2006 . Held that: the service in the present case stands provided by the sub-contractor through the main contractor i.e. appellant - It stands clarified by the Board also that there cannot be double taxation in cases where services are rendered by a person through another person to the ultimate consumer as long as the main person who has the contract with the customer is paying the service tax on the gross amount - Hence, set aside the impugned order and remand the matter to original adjudicating authority to verify the appellant’s claim of refund and to pass a fresh order
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