TMI Blog2017 (6) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Veerabhadra Reddy, JC (AR) for the respondent ORDER Per: Madhu Mohan Damodhar The issue in dispute relates to discharge of service tax dues on payment of ₹ 4,62,327/- collected from the principal contractor M/s. Technip India Ltd., for the period from October 2007 to March 2008, for rendering Erection, Commissioning and Installation services. The appellant have taken the stand that they were in a back to back contract, where the principal contractor had remitted the service tax on their behalf. It appears that challans relating to service tax paid by the principal contractor had been submitted by the appellant; however the same had not been considered by the department on the plea that they alone were the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no provision in the Finance Ac, 1994, to grant immunity to the sub-contractor from levy of service tax when taxable services are provided by them. He also places reliance on the Tribunal decision in the case of Safe Sure Marine Services Pvt. Ltd. Vs. CST, Mumbai - 2012 (28) STR 30 (Tri.-Mum.) where it was held that even when tax liability has been discharged by the principal contractor, the sub-contractor cannot take the argument the they are not liable to pay service tax. The Tribunal in that matter took the view that provider of taxable services has to discharge service tax liability. He further places reliance on the decision of the Tribunal at Mumbai in Vidarbha Cricket Association Vs. CCE, Nagpur - 2015 (38) STR 99 (Tri.-Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 19.12.2016. We also find that the very same Board s Circular No. 97/8/2007-ST dated 23.08.2007, relied upon by the Ld. AR has been taken note of by the Tribunal in Urvi Construction (supra). This being so, we have no hesitation in ruling that when service tax has been paid by the main contractor, charging the sub-contractor again will amount to taxing the same service twice. In the circumstances, the issue at hand also requires to be remanded to the adjudicating authority to verify whether the service rendered by the appellant has suffered tax in the hands of the principal contractor. If that aspect is able to be proved by the appellants, no tax liability will accrue to them. Towards this end, the adjudicating authority wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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