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2014 (1) TMI 146 - CESTAT CHENNAIService tax on co-loader service - Commissioner confirmed tax liability - Held that:- sub-brokers are not liable to pay any service tax as the same has already been paid by the main stock broker - self same service provided shall not be doubly taxable - If service tax is paid by a sub-broker - same taxable service provided by the stock-broker - credit of the tax paid - Following decision of Vijay Sharma & Co. Vs. CCE, Chandigarh [2010 (4) TMI 570 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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