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2009 (10) TMI 97 - CESTAT, AHMEDABAD
The appellant is engaged in providing service in the category of commercial and industrial construction service. Appellant is only a sub-contractor. - the issue is covered by the decisions of the Tribunal in the case of Oikos and Koch-Glitsch India Ltd. v. CCE & Cus., Vadodara reported in [2009 - TMI - 32668 - CESTAT, AHMEDABAD] wherein it has been held that a subcontractor is not liable to pay service tax if he is able to show that the contractor had actually paid the tax. This is on the ground that the same service there cannot be tax twice. – further, according to Circular No. 96/7/2007-S.T., dated 23-8-2007,where the services have been provided by the sub-contractors such sub contractors are not liable to pay service tax and service tax liability is on the main contractor. - Circular and Tribunal’s decision are squarely applicable to the facts of this case and accordingly appeal is allowed