https://www.taxtmi.com/caselaws?id=355367 The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the appellant, a subcontractor, in a service tax dispute. The Tribunal held that the appellant was not liable for service tax on the turnover for commercial construction services as the main contractor had already paid the tax, preventing double taxation. Penalties imposed on the appellant were set aside, and consequential benefits were granted. The Tribunal emphasized that demanding tax from the subcontractor, when already paid by the principal contractor, was impermissible, aligning with constitutional provisions and circulars. The Commissioner was granted liberty to verify the tax payment by the principal contractor to ensure compliance. en-us Wed, 13 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355367 The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the appellant, a subcontractor, in a service tax dispute. The Tribunal held that the appellant was not liable for service tax on the turnover for commercial construction services as the main contractor had already paid the tax, preventing double taxation. Penalties imposed on the appellant were set aside, and consequential benefits were granted. The Tribunal emphasized that demanding tax from the subcontractor, when already paid by the principal contractor, was impermissible, aligning with constitutional provisions and circulars. The Commissioner was granted liberty to verify the tax payment by the principal contractor to ensure compliance. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355367