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2012 (6) TMI 118 - AT - Service TaxWaiver of pre-deposit and stay of recovery - refund claim - refund claimed by the builder before the original authority is on the ground that they were not liable to pay Service Tax on the taxable value on which the sub-contractor (the present appellant) paid tax - main contention raised by the learned counsel is that the Department cannot recover Service Tax on a given taxable value from both the builder and the sub-contractor – Held that:- orders of the lower authorities set aside and allow this appeal by way of remand, application disposed of
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