TMI Blog2014 (5) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... t inasmuch as during the relevant period, the practice of payment of service tax on the full value was the general practice being adopted, the separate confirmation of service tax against the sub-contractor would not be justified, though the Cenvat credit Rules, requires separate payment of service tax on separate activities, which service tax would be available as credit to the main contractor. When the principle contractor has paid the service tax on the entire value, and keeping in view that exchequer cannot be enriched on account of double taxation and keeping in view that the Revenue has already earned its share of service tax whether coming from the pocket of main contractor or from the pocket of sub contractor and keeping in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the appellants is that main contractor has deposited the entire amount of service tax on the full construction value. As such, confirmation of demand of service tax against the present appellants would amount to double payment of tax on the same value. For the above purpose, the appellants have relied upon the Tribunals decision in the case of JAC Air Services Pvt. Ltd. vs CST, Delhi reported as [2013 (31) STR 155 (Tri-del)] and Viral Builders vs. CCE, Surat reported as [2011 (21) STR 457 (Tri-Ahmd)]. 3. The lower authorities have not followed the above fact of payment of service tax by the main contractor but has held that in accordance with the Cenvat credit Rules, the person who provides services have to be taxed and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunals decision in the case of Safe and Sure Marine Services Pvt. Ltd. vs. CST, Mumbai reported as [2012 (28) STR 30(Tri-Mum)] laying down that it is the responsibility of the sub contractor to pay service tax. But keeping in view the other decisions referred supra, and keeping in view that when the principle contractor has paid the service tax on the entire value, and keeping in view that exchequer cannot be enriched on account of double taxation and keeping in view that the Revenue has already earned its share of service tax whether coming from the pocket of main contractor or from the pocket of sub contractor and keeping in view the earlier Boards clarifications which were relevant during the period which stand relied upon the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
