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2008 (11) TMI 107 - AT - Service TaxAppellant took service tax credit paid by their sub-contractors – It is not in dispute that sub-contractor provided the service to the main contractor and they were not accountable to the service receiver – not disputed that sub-contractors did not provide any service at all – Revenue’s contention that what has been deposited by sub-contractor is not service tax but only a deposit, is not appreciable – credit denied on ground that sub-contractors are not liable to pay tax, is not justified
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