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2015 (3) TMI 791 - HC - Service TaxLiability of subcontractor for payment of service tax - discharge of service tax by the principal - Held that:- A reading of the circulars (Appendix-I) show that there is substance in the submission of the counsel for the Assessee. However, it is not possible for us to finally decide this point as neither the AO nor the Tribunal has recorded any Finding whether the BHEL has paid the service tax for the period in question for the services rendered by the Assessee or not. - Tribunal has already remanded the matter back for re-decision; there appears to be substance in the submission of the counsel for the Asseesee; in view of the same, all the findings recorded by the Tribunal against the Assessee are set aside. The AO may again decide both the cases afresh in accordance with law, without being influenced by any observations made in the judgement of the Tribunal or in this order. - Matter remanded back - Decided in favour of assessee.
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