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2019 (6) TMI 210 - AT - Service TaxConsulting Engineer Service - liability of sub-contractor to pay tax when the prime/main consultant has already paid the tax - double taxation - suppression of facts or not - HELD THAT:- From the very beginning the stand of the appellant is that they are rendering the services of soil testing, survey and map making services, site formation and clearance excavation, earth moving and demolition services to the prime consultant who has paid the service tax and therefore, the appellant cannot be asked to pay the service tax once again on the same service. This contention of the appellant is backed by the Trade Notice dated 4.7.1997. Tribunal in a catena of decisions, has consistently held that once the contractor pays the service tax then subcontractor need not pay the service tax as it will amount to double taxation - the ratio of these decisions has not been considered by the Commissioner who only relied upon the Circular issued on 23.8.2007 which is much after the period in dispute. Further, in the facts and circumstances of this case alleging suppression with an intent to evade payment of tax is not justified in view of the Trade Circular as well as various decisions of the Tribunal - further since the Commissioner has not considered various certificates/letters filed by the appellant from various prime consultants, this case needs to be remanded back to the adjudicating authority with a direction to pass a de novo order after considering all the documentary evidence which may be produced by the appellant in support of their claim. Appeal allowed by way of remand.
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