https://www.taxtmi.com/caselaws?id=187710 The Revenue's 8-day appeal filing delay was condoned due to administrative reasons, allowing the appeal to proceed. The issue of double taxation due to service tax was addressed, with the demand against the sub-contractor set aside as the main contractor had already paid the tax. However, the lack of verification of the main contractor's tax payment led to the demand being prematurely set aside. The judgment remanded the matter for verification of the main contractor's tax payment, emphasizing the importance of factual verification in tax liability determinations. The appeal and COD application were disposed of accordingly. en-us Mon, 19 Sep 2011 00:00:00 +0530 Fri, 27 Jul 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187710 The Revenue's 8-day appeal filing delay was condoned due to administrative reasons, allowing the appeal to proceed. The issue of double taxation due to service tax was addressed, with the demand against the sub-contractor set aside as the main contractor had already paid the tax. However, the lack of verification of the main contractor's tax payment led to the demand being prematurely set aside. The judgment remanded the matter for verification of the main contractor's tax payment, emphasizing the importance of factual verification in tax liability determinations. The appeal and COD application were disposed of accordingly. Case-Laws Service Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187710