https://www.taxtmi.com/caselaws?id=75216 A sub-contractor providing commercial and industrial construction services was treated as not liable for service tax where the main contractor had already discharged tax on the same service. Relying on earlier Tribunal decisions and the relevant Board circular, the CESTAT noted that a second levy on the sub-contractor for the identical taxable service would amount to double taxation. On the facts considered, the demand was not sustainable and consequential relief followed. en-us Mon, 26 Oct 2009 00:00:00 +0530 Thu, 13 Nov 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75216 A sub-contractor providing commercial and industrial construction services was treated as not liable for service tax where the main contractor had already discharged tax on the same service. Relying on earlier Tribunal decisions and the relevant Board circular, the CESTAT noted that a second levy on the sub-contractor for the identical taxable service would amount to double taxation. On the facts considered, the demand was not sustainable and consequential relief followed. Case-Laws Service Tax Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75216