TMI Blog2012 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... , who provided the actual service, it cannot be said that the contractor is liable to pay duty on the same. Service definitely stands provided only once. As such by no stretch of imagination service tax in respect of the same service can be paid for the second time. It Is not a case where the service provided by sub-contractor is further used by him for providing services to his buyers. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e waiver of pre-deposit of service tax of Rs. l,28,02,156 with interest and penalties imposed under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority, on the ground that appellant is liable to pay service tax on the free materials i.e. cement, steel etc. received by them from the M/s. Reliance Industries to the main contractor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been discharged by them on the bills raised by M/s. Viral Builders, has been claimed as a refund only on the ground that the appellant being a sub-contractor, is not liable to pay the service tax as M/s. Viral Builders has already discharged the entire service tax liability. In support of this contention, he brings to our notice the Judgment of this Bench in the case of Viral Builders v. CCE [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasoning of Commissioner (Appeals). The same service for which the contractor has procured an order, does not stand actually provided by him but is passed on to sub-contractor, who provided the actual service, it cannot be said that the contractor is liable to pay duty on the same. Service definitely stands provided only once. As such by no stretch of imagination service tax in respect of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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