TMI Blog2010 (11) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... there can be no double taxation in the matter of indirect taxes - Impugned order observed that the appellant was at liberty to avail credit and not avail exemption Notification 01/2006 . Held that: the service in the present case stands provided by the sub-contractor through the main contractor i.e. appellant - It stands clarified by the Board also that there cannot be double taxation in cases where services are rendered by a person through another person to the ultimate consumer as long as the main person who has the contract with the customer is paying the service tax on the gross amount - Hence, set aside the impugned order and remand the matter to original adjudicating authority to verify the appellant’s claim of refund and to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same exemption Notification 01/2006-S.T. The appellant filed a claim of refund of Service Tax amounting to Rs. 19,15,755/- on the grounds that :- (a) the said amount of service tax paid by the sub-contractors was paid under mistake and (b) that the incidence of such tax is borne by them (the appellant) (c) that recovering the tax from the appellant and again from sub-contractors amounts to double recovery and double taxation. 2. Show cause notice dated 14-9-2007 was served on the appellant proposing to reject the claim of refund. The original adjudicating authority rejected the claim on the grounds that services provided by the sub-contractor are in the nature of input services for the appellant (main contractor) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in respect of the same services, the present appellant is entitled to refund of tax paid by the sub-contractors. 4. The above plea of the appellant stands rejected by Commissioner (Appeals) on the ground that there is no general principle that there can be no double taxation in the matter of indirect taxes. He has taken note of the fact that the inputs suffered excise duty and are used in the manufacture of final products which is again liable to pay excise duty. Accordingly, he has observed that service tax paid at stage-1 can be availed as credit by the contractor and utilize for payment of tax at stage-2. He has further observed that the appellant was at liberty to avail credit and utilize the same instead of foregoing the credit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact the issue is no more res integra and stands settled by various decisions of the Tribunal :- (a) Urvi Construction v. CST, Ahmedabad - 2010 (17) S.T.R. 302 (Tri. Ahmd.) (b) CCE, Indore v. Shivhare Roadlines - 2009 (16) S.T.R. 335 (Tri.-Del.) (c) Harshal Company v. CCE, Vadodara - 2008 (12) S.T.R. 574 (Tri.-Ahmd.) (d) Semac Pvt. Limited v. CCE, Bangalore - 2006 (4) S.T.R. 475 (Tri.-Bang.) (e) Shiva Industrial Security Agency v. CCE, Surat - 2008 (12) S.T.R. 496 (Tri.-Ahmd.) (f) Synergy Audio Visual Workshop P. Ltd. v. CST, Bangalore - 2008 (10) S.T.R. 578 (Tri.-Bang.) (g) OIKOS v. CCE, Bangalore - 2007 (5) S.T.R. 229 (Tri.-Bang.) 7. Commissioner (Appeals), instead of dealing with the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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