https://www.taxtmi.com/caselaws?id=250669 The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, a sub-contractor, in a service tax liability case amounting to Rs. 24.56 Lakhs. The Tribunal found that the main contractor had already paid the service tax, making the demand on the appellant unjustified. Additionally, the demand was considered time-barred for the period 2003-04 and 2007-08. The Tribunal waived the pre-deposit condition of duty and penalty, allowing stay petitions for the appellant. This decision emphasizes the importance of verifying tax payments in contractual chains to prevent double taxation and ensure fairness in tax obligations. en-us Wed, 21 Dec 2011 00:00:00 +0530 Thu, 21 Aug 2014 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250669 The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, a sub-contractor, in a service tax liability case amounting to Rs. 24.56 Lakhs. The Tribunal found that the main contractor had already paid the service tax, making the demand on the appellant unjustified. Additionally, the demand was considered time-barred for the period 2003-04 and 2007-08. The Tribunal waived the pre-deposit condition of duty and penalty, allowing stay petitions for the appellant. This decision emphasizes the importance of verifying tax payments in contractual chains to prevent double taxation and ensure fairness in tax obligations. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250669