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2016 (11) TMI 108 - CESTAT HYDERABADLevy of service tax under the sub-contract agreement - main contractor certified that they have discharged full amount of service tax on value of work awarded to the sub-contractor - Held that: - the issue stands covered in the decision of the case M/s. Visesh Engineering Co. Versus CCE & ST, Guntur [2016 (6) TMI 1103 - CESTAT HYDERABAD] where it was held that When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - appeal allowed - decided in favor of appellant.
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