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    <title>2006 (8) TMI 24 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the sub-consultant is not required to pay service tax if the main consultant has already done so, as per the Board&#039;s Circular and Trade Notices. The Tribunal found that the Commissioner (Appeals) erred in disregarding these clarifications and directed a fresh assessment to verify the main consultant&#039;s payment of service tax. The case was remanded for re-adjudication within four months, emphasizing adherence to principles of &#039;Natural Justice&#039;.</description>
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      <link>https://www.taxtmi.com/caselaws?id=782</link>
      <description>The Tribunal held that the sub-consultant is not required to pay service tax if the main consultant has already done so, as per the Board&#039;s Circular and Trade Notices. The Tribunal found that the Commissioner (Appeals) erred in disregarding these clarifications and directed a fresh assessment to verify the main consultant&#039;s payment of service tax. The case was remanded for re-adjudication within four months, emphasizing adherence to principles of &#039;Natural Justice&#039;.</description>
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