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2017 (6) TMI 685 - CESTAT CHENNAISub-contract - levy of tax - principal contractor had remitted the service tax on their behalf - Held that: - when service tax has been paid by the main contractor, charging the sub-contractor again will amount to taxing the same service twice - matter requires to be remanded to the adjudicating authority to verify whether the service rendered by the appellant has suffered tax in the hands of the principal contractor - appeal allowed by way of remand.
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