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M/s Dhaneshra Engineering Works Versus Commissioner of Central Excise, Allahabad

2018 (2) TMI 788 - CESTAT, ALLAHABAD

Liability of tax - sub-contractor - whether the appellant who has rendered services under the category of ‘commercial or industrial construction service’ as a sub contractor of M/s Paharpur Cooling Towers Ltd., as per the pleadings of the appellant, .....

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C Developers and Promoters Private Ltd. [2017 (9) TMI 156 - CESTAT NEW DELHI], where it was held that If the Service Tax has already been paid by the principal, then the same cannot be demanded again. - Appeal allowed - decided in favor of appell .....

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int Commr.) AR, for Respondent Per: Anil Choudhary The issue in this appeal is whether the appellant who has rendered services under the category of commercial or industrial construction service as a sub contractor of M/s Paharpur Cooling Towers Ltd. .....

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is a proprietorship firm, is registered with the Service Tax/Central Excise Department. During the period 2009 - 10 to 2012 - 13, the appellant was allotted work as a subcontractor by M/s Paharpur Cooling Towers Ltd., (PCTL for short) for the servic .....

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nder this category. So far the other category of commercial and industrial construction is concerned, they claimed before the Adjudicating Authority that the main contractor PCTL have discharged full-service tax liability on behalf of the appellant a .....

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e by the main contractor - PCTL. This fact is also evident at Para-2.3 of the impugned Order-in-Original. The Adjudicating Authority rejected the contention of the appellant and held that they are also/or again liable for payment of service tax of &# .....

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also not given in the impugned order. 3. Being aggrieved the appellant is before this Tribunal. The learned counsel states that the issue is no longer res-integra. A Coordinate Bench of this Tribunal in the case of BCC Developers and Promoters Privat .....

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ers through the main contractor, held - We agree with the submissions of the learned counsel that no double taxation is permissible under the law. The Constitution in Article 265, provides to take or levy the exact amount of tax, that is neither more .....

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