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2018 (4) TMI 1502 - AT - Service TaxManagement, Maintenance or Repair Services - After rectification and repair, the repaired assembly were supplied back to LMW who dealt with the same later on - Held that: - the tax liability of the sub-contractor for the taxable service cannot be denied as per the legal provisions. The provisions of CCR 2004 is clear to the effect that tax liability will arise on value addition. The concept that the ultimate service provider who used the input service alone is liable to pay tax is against the very principle of Value Added Tax. The appellant shall be liable for service tax for the repair and maintenance charges undertaken by them even in case such labour charges form part of service tax paid by LMW. Appeal allowed in part.
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