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2018 (6) TMI 1530 - AT - Central ExciseLiability of Service tax - Sub-Contract - M/s UPL, principal contractor is paying service tax liability in respect of such contracts under which work was executed by the appellant - Held that:- The appellant have taken a categorical stands that their principal contractor for whom they were working as Sub-contractor has already discharged full tax liability on the full value of the contract. The appellant is only a sub-contractor and second time tax liability cannot be fastened upon him - As per the settled law if the service tax stands paid on the full value by main contractor, no further liability would arise against the present appellant. Appellant had produced certificate from principal contractors to the effect that he has paid the entire tax - Inasmuch as the Revenue is disputing the said fact, it is fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority for verification of the said factual position - appeal allowed by way of remand.
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