https://www.taxtmi.com/caselaws?id=252391 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) decision, granting a refund to the respondent sub-contractor. It was ruled that the sub-contractor is not liable to pay Service Tax if the main contractor has already paid it. The Tribunal emphasized that double taxation is not permissible under Section 66 of the Finance Act, 1994, and Notification No. 1/2006-ST should not override this provision. The decision was based on principles of destination-based taxation and avoiding multiple taxation on the same transaction. en-us Tue, 12 Aug 2014 00:00:00 +0530 Tue, 20 Oct 2015 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252391 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) decision, granting a refund to the respondent sub-contractor. It was ruled that the sub-contractor is not liable to pay Service Tax if the main contractor has already paid it. The Tribunal emphasized that double taxation is not permissible under Section 66 of the Finance Act, 1994, and Notification No. 1/2006-ST should not override this provision. The decision was based on principles of destination-based taxation and avoiding multiple taxation on the same transaction. Case-Laws Service Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252391