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    <title>Sub-contractor avoids penalty for unpaid service tax, as main contractor had already paid it; no intent to evade found.</title>
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    <description>Assessee did not pay the service tax on the ground that the main contractor has paid the same - it cannot be alleged that the sub-contractor was not discharging service tax liability deliberately with an intention to evade service tax. - no penalty - AT</description>
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      <description>Assessee did not pay the service tax on the ground that the main contractor has paid the same - it cannot be alleged that the sub-contractor was not discharging service tax liability deliberately with an intention to evade service tax. - no penalty - AT</description>
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