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2018 (4) TMI 849 - AT - Service TaxWorks contract service - sub-contract - respondent-assessee entertained a view that in respect of these three contracts, the main contractor for whom the respondent-assessee worked as a sub-contractor, has already discharged the Service tax liability on the entire project and hence they were not required to pay any Service tax - Held that: - It is on record that on the activities provided as sub-contractor to the main contractor, the main contractor has already discharged Service tax liability. Circular dated 23.08.2007, clarifies that the services provided by the sub-contractor is essentially a taxable service. Since there are two streams of decisions by various Tribunal Benches, taking opposing views on the same issue, we are of the view that the matter needs to be considered by a Larger Bench - Registry is therefore directed to place the matter before the Hon’ble President for constituting Larger Bench.
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