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    <title>Court Rules on Sub-Contractor Service Tax Liability When Main Contractor Has Paid; Authorities Must Verify Claims.</title>
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    <description>Levy of service tax on sub-contractor when main contractor has paid the service tax - If records are available with the Department, then there is no reason why the authority should have refused to go into the claim and verify the bona fides of such a plea of payment of service tax - HC</description>
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