TMI Blog2015 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Limited vs. CCE & ST, Patna (2011 (5) TMI 399 - CESTAT, KOLKATA) relied upon by the appellant, where the sub-Contractor was having a contract with NBCC who in turn was the main contractor and providing services to M/s. NTPC. M/s. NBCC (main contractor) had paid the Service Tax of the entire contract value between M/s. NBCC and M/s. NTPC. It was held that sub-Contractor has not rendered direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y application and appeal has been filed by the appellant against OIO No. STC/08/COMMR/AHD/2013 dated 05.03.2013. Appellant is working as a sub-Contractor of M/s. Ranjit Construction Limited (presently known as M/s. Ranjit Buildcon Limited and M/s. Sadbhav Engineering Limited) 2.Sh. P. M. Dave (Advocate) appearing on behalf of the appellant submit that the main contractor M/s. Ranjit Constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri. Ahmd.)] (c) Vijay Sharma Company vs. C.C.E., Chandigarh [2010 (20) S.T.R. 309 (Tri. LB)] 3.Sh. K. Sivakumar (A.R.) appearing on behalf of the Revenue argued that there is no question of double taxation as the service provided by the present appellant is a different service then the service provided by the main contractor M/s. Ranjit Construction Limited to his clients. It was his c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able as credit to NBCC and that was held to be a case of revenue neutrally and that no tax is demandable from the Sub-Contractor. 4.1Simple a view was taken by the Larger Bench in the case of Vijay Sharma Co. vs. CCE, Chandigarh (supra) that if the main broker is asked to pay Service Tax then a set off to the extent of duty paid by the Sub-broker is required to be given. The matter was accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appellant due to revenue neutrality. Needless to state that adjudicating authority will give an opportunity to the appellant to explain the case and will decide the matter by following principles of natural justice. It is made clear that all issues are kept open for the adjudicating authority to deliberate upon. Appeal is allowed by way of remand. (Operative portion of the order prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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