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2017 (9) TMI 879 - AT - Service TaxSub-contract - Architect Service - Consulting Engineers Service - CBEC Circular No.B 11/I/98-TRU dated 07.10.1998 - Held that: - in this case, the appellant provided architect service and the main contractor provided Consulting Engineer Service. Thus, payment of Service Tax under different category by the main contractor will not absolve the appellant from its liability of payment of Service Tax, which was provided entirely different category of service - appeal dismissed - decided against appellant.
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