https://www.taxtmi.com/caselaws?id=192757 Where a sub-contractor's service was alleged to have already suffered service tax in the hands of the principal contractor, the adjudicating authority had to verify prior taxation before fastening liability on the appellant. The order noted that the effect of value addition and change of hands also required examination before taxability could be concluded. If the same service had already been duly taxed in accordance with law, interest and penalty would not survive. The matter was remitted for fresh verification on the limited question of prior tax payment and the consequential exposure to service tax, interest, and penalty. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sat, 17 Jun 2017 15:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192757 Where a sub-contractor's service was alleged to have already suffered service tax in the hands of the principal contractor, the adjudicating authority had to verify prior taxation before fastening liability on the appellant. The order noted that the effect of value addition and change of hands also required examination before taxability could be concluded. If the same service had already been duly taxed in accordance with law, interest and penalty would not survive. The matter was remitted for fresh verification on the limited question of prior tax payment and the consequential exposure to service tax, interest, and penalty. Case-Laws Service Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192757