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2011 (5) TMI 330 - AT - Service TaxLevy of ST on sub-contractor where main contractor has paid service tax - Maintenance and Repair - Notification 12/2003-ST - Though this claim was not made in the adjudication proceedings they had made this claim in the first appeal along with necessary supporting documents to prove the value of materials sold - the disputed amount should have been reported in two ST-3 returns for the first time when the amount was billed [i.e., in fourth row in item 4(A) of ST-3 return] and a second time [i.e., in the first row in item 4(A) of ST-3 Return] when the amount was realised - if the main contractor has paid service tax, the sub-contractor need not pay tax again on the same service, for periods prior to introduction of Cenvat Scheme is reasonable and acceptable based on the Board's circulars, for maintaining equality before law - Decided in favour of the assessee by way of remand to adjudicating authority
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