TMI Blog2011 (9) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarged the tax on the full value of the contract or not. Held that:- Inasmuch as the verification is one of the essential fact for setting aside of demand, we are of the view that matter should be remanded to the original adjudicating authority for carrying out the verification of the above factual fact and decide the consequent duty liability of the respondents - matter on remand. - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s discharged the entire Service tax on the cost value of the contract. As such confirmation of demand of duty against the sub contractor would amount to double taxation. For better appreciation of facts, we reproduce the relevant para from the impugned order of the Commissioner (Appeals):- In light of the facts as discussed in previous paras and taking note of the contention of payment of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification by concerned jurisdictional authority that the main contractor has paid the service tax on the same service for the same period. 5. Revenue's grievance is limited to the fact that Commissioner (Appeals) has set aside the demand and penalties without actually verifying as to whether the prime contractor had discharged the tax on the full value of the contract or not. Learned DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich stands passed in the present matter. However, inasmuch as the verification is one of the essential fact for setting aside of demand, we are of the view that matter should be remanded to the original adjudicating authority for carrying out the verification of the above factual fact and decide the consequent duty liability of the respondents. We make it clear that inasmuch as the Revenue has agi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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