TMI Blog2009 (10) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es also have been imposed under various sections of Finance Act, 1994. 2. Learned advocate on behalf of the appellants submits that the issue is covered by the decisions of the Tribunal in the case of Oikos reported in 2007 (5) S.T.R. 229 (Tri.-Bang.) and Koch-Glitsch India Ltd. v. CCE Cus., Vadodara reported in 2009 (13) S.T.R. 636 (Tri.-Ahmd.) wherein it has been held that a subcontrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat main contractor has paid the service tax and charging service tax on the sub-contractor again would amount to taxing the same service twice and also taking note of the circular cited by the learned advocate and the decisions of the Tribunal cited, I find that if the appellant is required to pay the service tax it would amount to taxing the same service twice and the circular and Tribunal's dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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