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2016 (6) TMI 1103 - AT - Service TaxLevy of service tax under the sub-contract agreement - validity of proof of payment of tax by the principal obtained through RTI - The appellant defended the notice contending that the main contractor NGRI has discharged the service tax liability on the amount received from the client and that therefore they are not liable to pay any service tax under the subcontract agreement. - conduct of drilling shot holes, seismic job services and topographical survey - On behalf of Revenue, the learned AR vehemently argued that appellant failed to establish that service tax liability was discharged by the main contractor, NGRI. That the information/reply received under RTI Act from NGRI is not conclusive proof of payment of tax and cannot be accepted Held that:- The information / document made available by the Public Information Officer (PIO) is something which is already recorded in the official records of the public office/authority. On receiving application, the PIO just furnishes a copy of the information contained in the records kept in proper custody. Section 3 of RTI Act states that every citizen shall have the right to information and may obtain the same by submitting an application. The information so received shows that NGRI has paid service tax on the same services. The information having been provided by a public office under the provision of Right to Information Act, 2005, I do not find any reason to disbelieve the same. When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - Demand set aside - Decided in favor of assessee.
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