2016 (12) TMI 1591

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..... Per: D.N.Panda Appellant says that the payments received from M/s. TOYO Engineering India Ltd., Mumbai, M/s. Alstom Projects (I) Ltd., Durgapur and M/s. Technip India Ltd., for rendering Erection, Commissioning and Installation Service, have suffered tax in the hands of principle contractors. Therefore, appellant sub-contractor is not liable to service tax. 2. On the above averment, there was a .....

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