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2012 (12) TMI 138 - AT - Service TaxDemand of service tax from the main service provider and subcontractor - double taxation on same service - Held that:- Same service for which the contractor has procured an order, does not stand actually provided by him but is passed on to sub-contractor, who provided the actual service, it cannot be said that the contractor is liable to pay duty on the same. Service definitely stands provided only once. As such by no stretch of imagination service tax in respect of the same service can be paid for the second time. It Is not a case where the service provided by sub-contractor is further used by him for providing services to his buyers. As such, the example of inputs being used in the final product and both leviable to excise duty is not apt - issue remanded back to the adjudicating authority in respect of the contract which has been awarded by M/s. Reliance Industries to M/s. Viral Builders - appeal has to be allowed by way of remand to the adjudicating authority to reconsider the issue afresh along with the issue of M/s. Viral Builders to reconsider the issue after following the principles of natural justice - appeal is allowed by way of remand.
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