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2017 (3) TMI 614 - AT - Service TaxTax liability - sub-contract - whether the appellant who is a sub-contractor is liable to discharge the service tax in regard to the services which he has executed on behalf of the main contractor, when the main contractor has discharged service tax liability in respect of the very same services? - Held that: - even though appellant furnished the details of the service tax paid by the main contractor, and even though both main contractor as well as the appellant belongs to the same tax division, the adjudicating authority and Commissioner (Appeals) did not take any effort to verify the same. They have blankly upheld the demand raised in the SCN - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand not sustainable - appeal allowed - decided in favor of appellant.
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