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2018 (7) TMI 1389 - AT - Service TaxWorks contract - Commercial or Industrial Construction Service - demand of service tax on two on-going projects which had been carried out from the period July 2006 to September 2009 - Held that:- Part of the demand would fall prior to 1.6.207 being works contract service and hit by the decision in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT]. Demand of service tax - sub-contractor - The demand is made against the appellant merely alleging that he is the main contractor and although the contractor has discharged the service tax, it is only the sub-contractor and therefore the appellant is liable to pay service tax - Held that:- There is no merit in this allegation of the department - The construction services had already suffered service tax as the contractor who is engaged in the construction of building/complex has discharged service tax. Further, the circular also makes it clear that when a contractor is engaged in construction of residential complex, the liability is on the contractor to pay the service tax - The Tribunal in the case of Logos Construction Pvt. Ltd. Vs. Commissioner of Central Excise, Chennai [2018 (6) TMI 1361 - CESTAT CHENNAI] had occasion to consider a similar issue and has held that the demand cannot sustain. Appeal allowed - decided in favor of appellant.
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