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2018 (2) TMI 788 - AT - Service TaxLiability of tax - sub-contractor - whether the appellant who has rendered services under the category of ‘commercial or industrial construction service’ as a sub contractor of M/s Paharpur Cooling Towers Ltd., as per the pleadings of the appellant, that the main contractor-Paharpur Cooling Towers Ltd., have discharged the service tax liability, whether the appellant is liable again on the same amount of turnover? Held that: - the facts of this case are squarely covered by the ruling in BCC Developers and Promoters Private Ltd. [2017 (9) TMI 156 - CESTAT NEW DELHI], where it was held that If the Service Tax has already been paid by the principal, then the same cannot be demanded again. Appeal allowed - decided in favor of appellant.
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