TMI Blog2018 (6) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... were working as Sub-contractor has already discharged full tax liability on the full value of the contract. The appellant is only a sub-contractor and second time tax liability cannot be fastened upon him - As per the settled law if the service tax stands paid on the full value by main contractor, no further liability would arise against the present appellant. Appellant had produced certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after hearing learned A.R., we proceed to decide the appeal itself. 2. In this case, the appellant is a sub-contractor to M/s Utility Powertech Ltd. ( UPL for short) who is a contractor to M/s National Thermal Power Corporation Ltd. for rendering services like cleaning, sweeping, removal of bottom ash etc. For the entire consideration received by M/s UPL form M/s NTPC, M/s UP had paid service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of law and he requests that the appeal may be heard without any pre-deposit. 3. Opposing the prayer, learned A.R. for Revenue submits that it is not possible to co-relate the payment made by M/s UPL to the service provided by the appellant and certificate given by UPL cannot be taken as proof of payment of tax and therefore, the position is that the appellant has not paid tax on service rend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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