https://www.taxtmi.com/caselaws?id=4301 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay the demanded service tax and education cess for 'port services' and 'cargo handling services' as the main contractors had already paid the tax for the same services. Citing circulars of CBEC and precedent cases, the Tribunal waived the pre-deposit, stayed the recovery of penalties, and the remaining tax amount. The appellants successfully argued that if the main contractor had paid the service tax, the Department could not demand the same tax from the sub-contractors. en-us Tue, 29 Jan 2008 00:00:00 +0530 Tue, 24 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4301 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay the demanded service tax and education cess for 'port services' and 'cargo handling services' as the main contractors had already paid the tax for the same services. Citing circulars of CBEC and precedent cases, the Tribunal waived the pre-deposit, stayed the recovery of penalties, and the remaining tax amount. The appellants successfully argued that if the main contractor had paid the service tax, the Department could not demand the same tax from the sub-contractors. Case-Laws Service Tax Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4301