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2016 (1) TMI 650 - AT - Service TaxTaxability of sub-consultancy services provided to the main consultant - The appellant during adjudication took a categorical stand that the main consultant has discharged the service tax liability on the entire value of the contract and as such there is no legal liability on the assessee who is only a sub-consultant, to pay the service tax. - Held that:- As such we find that the dispute revolves around the evidence required to be produced by the assessee to show that the main consultant had paid the service tax on the full value. As per the appellant the said evidence was produced before the original adjudicating authority, who has not adverted to the same. Ordinarily in the case of dismissal for non-compliance we would have remanded the matter to Commissioner (Appeals) but as in the present case documentary evidences are required to be examined and verified, we deem it fit to remand the matter to the original adjudicating authority. - Matter remanded back.
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