TMI Blog2018 (9) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... [2018 (6) TMI 1530 - CESTAT ALLAHABAD] has held that where the principal contractor, for whom the sub-contractor was working, has already discharged full tax liability on the full value of the contract, no further liability would be fastened against the sub-contractor - However, we find that the plea that principal contractor has discharged the full tax liability, was not raised before the Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration filed by the appellant under Voluntary Compliance Encouragement Scheme-2013 filed by the appellant declaring the Service Tax not paid by them during the relevant period from April, 2008 to March, 2013 to the extent of around ₹ 15,11,402/-, which stands deposited by them. 3. Learned Chartered Accountant appearing for the appellant submits that in fact, there was no require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al contractor. 4. We find that the Tribunal in the case of M/s R.S. and Brothers vide Final Order No.71222/2018 dated 21.06.2018 has held that where the principal contractor, for whom the sub-contractor was working, has already discharged full tax liability on the full value of the contract, no further liability would be fastened against the sub-contractor. To the same effect on the other decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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