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2011 (12) TMI 165 - HC - Service TaxLiability of Sub-Contractor to pay service tax when it stands paid by the main Contractor on the total amount inclusive of the service part, which was allotted to the assessee by the main Contractors - proof of deposit furnished - request for adjournment on medical ground rejected as the medical certificate has not been attached – plea for waiver of deposit also rejected – Held that:- Revenue was not able to dispute the argument that amount of service tax is payable in respect of the services rendered either by the contractor or by the sub contractor and that the amount of service tax in respect of the same services cannot be charged twice. Further, petitioner has produced the challans in respect of deposit of service tax by the main contractors. In view of this, the direction of the Tribunal to deposit 50% of the amount of the demand raised, is unjustified and untenable. Consequently, the order is set aside and Tribunal is directed to decide the appeal without any predeposit. Further, while seeking adjournment on the medical ground, the medical certificates are not expected to be produced. Statement made by the assessee is expected to be accepted. Thus, there was no reason to decline the request for adjournment.
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