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2011 (3) TMI 1261 - CESTAT, KOLKATABusiness auxiliary service - the contract entered into between NTPC and NBCC and the contracts entered into between NBCC and the sub-contractors - NBCC has taken the contract for about Rs. 118.00 crores and a sizeable part of the amount has been given to the sub-contractors for the work actually undertaken by them - Held that: As the sub-contractors have rendered, in their own rights, services of site formation and the services have been rendered to M/s. NBCC and paid for by NBCC - Circular dated 23rd August, 2007 the practice prevalent was that, when main contractor was paying service tax, no service tax was being levied on the sub-contractors - not able to agree that the sub-contractors have rendered business auxiliary services to NBCC. Decided in favor of the assessee
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