https://www.taxtmi.com/caselaws?id=204777 Service tax was sought to be refunded to a main contractor after the same construction activity had also been taxed in the hands of sub-contractors. The Tribunal noted that the service was performed only once through the sub-contractors and that taxing the same service again was not justified, particularly where departmental circulars and prior Tribunal decisions had recognised that the service should not be taxed twice. The refund claim could not be rejected merely on the basis that indirect taxes do not prohibit double taxation or that credit might have been available, and the matter was sent back for fresh verification of facts by the original adjudicating authority. en-us Tue, 09 Nov 2010 00:00:00 +0530 Thu, 02 Jun 2011 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204777 Service tax was sought to be refunded to a main contractor after the same construction activity had also been taxed in the hands of sub-contractors. The Tribunal noted that the service was performed only once through the sub-contractors and that taxing the same service again was not justified, particularly where departmental circulars and prior Tribunal decisions had recognised that the service should not be taxed twice. The refund claim could not be rejected merely on the basis that indirect taxes do not prohibit double taxation or that credit might have been available, and the matter was sent back for fresh verification of facts by the original adjudicating authority. Case-Laws Service Tax Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204777