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2017 (5) TMI 826 - CESTAT NEW DELHI

2017 (5) TMI 826 - CESTAT NEW DELHI - TMI - Sub-contract - Commercial or Industrial Construction Service - taxability - Held that: - Board vide Circular dated 7.10.98 did clarify that no service tax is required to be paid by the sub-contractor provided that the main contractor paid the service tax on the services rendered by him, in respect of the same service category - Though a revised clarification was issued vide circular dated 23.08.2007, the fact remains that there is a room for bona fide .....

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t And Mr. B. Ravichandran, Member (Technical) Shri Vijay Kumar, Advocate for the appellant Ms. Neha Garg, DR for the respondent ORDER Per B. Ravichandran The present appeal is against order dated 21.10.2013 of Commissioner of Central Excise-I, Jaipur. The appellant is a proprietor of M/s.Goodwill Advance Construction Co., Kota, engaged in the construction activity as a sub-contractor in various projects. The dispute in the present appeal relates to tax liability of the appellant with reference t .....

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nce Act, 1994. 2. Ld. Counsel for the appellants submitted mainly on the following grounds:- (1) All the three contract works executed by them, are in the capacity as a sub-contractor and service tax has been discharged on the whole value of the service by the main contractor. As such, service tax cannot be again recovered from the appellant. He relied on the various decided cases of the Tribunal on this issue; (2) The contracts involved transfer of goods in property and are correctly classifiab .....

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n a subject matter of various litigations. As such, there is no ground for invoking demand for extended period in the present case. There is no element of willful misstatement, suppression of facts, etc. with intent to evade payment of tax. 3. Ld. AR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal records 5. We note that the Original Authority recorded that a contract for commercial or industrial contracts even if it involves transfer of p .....

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. 6. The appellants pleaded that they have rendered service only as sub-contractor and the main contractor had discharged service tax on the whole value of the contract. The appellants relied upon the various decided cases of the Tribunal including a recent order dated 16.12.2017 in the case of BCC Developers and Promoters Pvt. Ltd. In this case, the Tribunal observed as below:- 6. Ld. Counsel for the appellant took another plea by stating that tax was already paid by the principal on the same s .....

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s to taxing same service twice. (iii) Viral Builders Vs. CCE, Surat - 2011 (21)STR 457 (Tri.-Ahmd.) It was observed that there cannot be double taxation where services rendered by a person through another person. 6.1 We agree with the submission of the ld. Counsel that no double taxation is permissible under the law. The Constitution (Article 265) provides to take the exact amount of tax i.e. neither more nor less. In the instant case, if the principal has already paid the service tax, then the .....

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