https://www.taxtmi.com/caselaws?id=188961 Where the main contractor has already discharged the entire service tax on the same service, no separate service tax liability survives against the sub-contractor for that service. CESTAT New Delhi applied this principle on the admitted factual position that the tax burden had been fully paid by the main contractor, and relied on prior Tribunal decisions supporting the same view. The sub-contractor was therefore not liable to pay service tax in these circumstances, and the Revenue's challenge was rejected. en-us Fri, 21 Feb 2014 00:00:00 +0530 Thu, 22 Dec 2016 10:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188961 Where the main contractor has already discharged the entire service tax on the same service, no separate service tax liability survives against the sub-contractor for that service. CESTAT New Delhi applied this principle on the admitted factual position that the tax burden had been fully paid by the main contractor, and relied on prior Tribunal decisions supporting the same view. The sub-contractor was therefore not liable to pay service tax in these circumstances, and the Revenue's challenge was rejected. Case-Laws Service Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188961