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of <h1>CESTAT Bangalore: Dispensation from Pre-deposit granted where principal contractor paid entire service tax</h1> The Appellate Tribunal CESTAT Bangalore granted dispensation from pre-deposit of tax, interest, and penalty in a case where the principal contractor had ... Waiver of pre deposit - Service tax paid by principal-contractor - Double taxation - Held that:- in catena of judgments, the Tribunal has taken a view that where the principal contractor has deposited the entire service tax, the demand against the sub-contractor would not be sustainable. In view of the above, we grant dispensation from the pre-deposit of tax, interest and penalty and allow the stay petition unconditionally. - Stay granted. The Appellate Tribunal CESTAT Bangalore granted dispensation from pre-deposit of tax, interest, and penalty in a case where the principal contractor had already paid the entire service tax. The demand against the sub-contractor was deemed unsustainable, and the stay petition was allowed unconditionally.
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