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2019 (8) TMI 827 - CESTAT ALLAHABADRecovery of service tax - liability of sub-contractor to pay service tax - case of appellant is that main contractor has paid service tax on entire quantum of service including services rendered by subcontractor - Circular dated 23.08.2007 issued by CBEC - HELD THAT:- The issue decided in the case of SAI CONSULTING ENGINEERS PVT. LTD. VERSUS C.C.E. & S. TAX, AHMEDABAD [ 2018 (2) TMI 230 - CESTAT AHMEDABAD ] where it was held that if the main contractor has paid the service tax on the entire contract value which also include the value of the contract as given to sub-contractor, there is no necessity to pay the service tax by the sub-contractor - appeal allowed - decided in favor of appellant.
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