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2017 (12) TMI 386 - AT - Service TaxNon-payment of service tax - consideration received on mobilization advance - rendering of construction service as sub-contractor - Held that: - The mobilization advance is liable to be service tax, as the provisions of Section 67 are clear to the effect that any money received for the taxable service to be provided is to be taxed at the time of receipt itself. The appellants, though claimed to have discharged the service tax later, subject to verification of the same, the liability for the interest on the late payment will arise - matter on remand. Rendering of construction service as sub-contractor - non-payment of service tax on the belief that main contractor already paid the service tax on the whole value - Held that: - the same depends on the actual classification service during the material time. Further, the fact of payment of tax on full value by the main contractor and connected issues are required to be examined afresh after correct classification of the tax liability - matter on remand. Appeal allowed by way of remand.
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