https://www.taxtmi.com/caselaws?id=234112 The Tribunal ruled in favor of the appellant, setting aside the confirmation of service tax demand. The decision was based on M/s Airport Authority of India's payment of full service tax and the nature of the job contract as that of a sub-contractor at a lump-sum rate. The Revenue's appeal for penalty imposition was rejected, as the Adjudicating Authority did not penalize the appellant due to M/s AAI already paying the entire tax liability. The Tribunal emphasized that service tax should not be payable twice for the same service when the main contractor has discharged the tax. en-us Mon, 18 Mar 2013 00:00:00 +0530 Tue, 06 Oct 2015 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234112 The Tribunal ruled in favor of the appellant, setting aside the confirmation of service tax demand. The decision was based on M/s Airport Authority of India's payment of full service tax and the nature of the job contract as that of a sub-contractor at a lump-sum rate. The Revenue's appeal for penalty imposition was rejected, as the Adjudicating Authority did not penalize the appellant due to M/s AAI already paying the entire tax liability. The Tribunal emphasized that service tax should not be payable twice for the same service when the main contractor has discharged the tax. Case-Laws Service Tax Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234112