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2011 (9) TMI 1120 - AT - Service TaxLiability of tax on sub-contractor - the main contractor has discharged the entire Service tax on the cost value of the contract - Revenue's grievance is limited to the fact that Commissioner (Appeals) has set aside the demand and penalties without actually verifying as to whether the prime contractor had discharged the tax on the full value of the contract or not. Held that:- Inasmuch as the verification is one of the essential fact for setting aside of demand, we are of the view that matter should be remanded to the original adjudicating authority for carrying out the verification of the above factual fact and decide the consequent duty liability of the respondents - matter on remand.
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