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2015 (8) TMI 162 - AT - Service TaxDemand of service tax - sub-contractor - Exemption as per CBEC Circular No. 96/7/2007-ST dated 23.08.2007 - Service tax on entire contract value - Held that:- Facts of the present case are similar to the facts in the case of National Building Construction Corpn. Limited vs. CCE & ST, Patna (2011 (5) TMI 399 - CESTAT, KOLKATA) relied upon by the appellant, where the sub-Contractor was having a contract with NBCC who in turn was the main contractor and providing services to M/s. NTPC. M/s. NBCC (main contractor) had paid the Service Tax of the entire contract value between M/s. NBCC and M/s. NTPC. It was held that sub-Contractor has not rendered direct Service to M/s. NTPC and if any tax was paid by the Sub-Contractor the same was available as credit to NBCC and that was held to be a case of revenue neutrally and that no tax is demandable from the Sub-Contractor. - On the basis of the same ratio if the main contractor has paid Service Tax of the entire contract value, including the value for which contract was given to the present appellant then no Service Tax is required to be paid by the appellant due to revenue neutrality - Matter remanded back - Decided in favour of assessee.
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