https://www.taxtmi.com/caselaws?id=354809 Where service tax has already been discharged on the entire contract value by the main contractor, the same taxable value cannot again be taxed in the hands of the sub-contractor. The admitted fact that the main contractor paid tax on the full contract and issued a certificate to that effect was treated as controlling, and the Board circular relied on by the lower authorities was held inapplicable on those facts. The practical effect is that no separate service tax liability arises against the sub-contractor for the same contract value. en-us Fri, 06 Oct 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354809 Where service tax has already been discharged on the entire contract value by the main contractor, the same taxable value cannot again be taxed in the hands of the sub-contractor. The admitted fact that the main contractor paid tax on the full contract and issued a certificate to that effect was treated as controlling, and the Board circular relied on by the lower authorities was held inapplicable on those facts. The practical effect is that no separate service tax liability arises against the sub-contractor for the same contract value. Case-Laws Service Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354809