2014 (2) TMI 1279

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..... discharged by the main contractor, there would be no tax liability to the sub-contractors - reliance placed on the decision of the case of CCE, Indore Vs. Shivhare Roadlines [2009 (2) TMI 202 - CESTAT, NEW DELHI] - appeal dismissed - decided against Revenue. - Application No.ST/CROSS/58771/2013 and Appeal No. ST/56937/2013 -ST[SM] - Final Order No. 50671/2014 - Dated:- 21-2-2014 - Mrs. Archana .....

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..... ya Pradesh Housing Board. 3. There are number of decisions laying down that when the entire service tax liability stands discharged by the main contractor, there would be no tax liability to the sub-contractors. Reference can be made to the Tribunal decisions in the cases of Sunil Hi-tech Engineers Ltd. Vs. CCE, Nagpur [AIT-2009-472-CESTAT], CCE, Indore Vs. Shivhare Roadlines [2009 (16) STR 335 .....

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