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2014 (5) TMI 764 - AT - Service TaxDemand of service tax - Double taxation - sub-contractor - pre-Cenvat credit Rule 2004 era - Held that:- as per various pronouncements of the Tribunal, if the service tax liability stand discharged on the full and complete value, the sub-contractor cannot be taxed again in respect of same services, on that part value in the services provided by them. Admittedly it would amount to double taxation in respect of same services, Tribunal in the case of M/s. Anand Sales Corpn and others vs CCE Kanpur [2014 (2) TMI 621 - CESTAT NEW DELHI] has done a detailed discussion in the manner and has held that inasmuch as during the relevant period, the practice of payment of service tax on the full value was the general practice being adopted, the separate confirmation of service tax against the sub-contractor would not be justified, though the Cenvat credit Rules, requires separate payment of service tax on separate activities, which service tax would be available as credit to the main contractor. When the principle contractor has paid the service tax on the entire value, and keeping in view that exchequer cannot be enriched on account of double taxation and keeping in view that the Revenue has already earned its share of service tax whether coming from the pocket of main contractor or from the pocket of sub contractor and keeping in view the earlier Boards clarifications which were relevant during the period which stand relied upon the case of JAC Air services and keeping in view that concept of service tax are still not clear and keeping in view that there was a pattern in the industry for payment of service tax by the main contractor and keeping in view that entire situation is revenue neutral, I deem it fit to set aside the impugned order - Matter remanded back - Decided in favour of assessee.
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