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    <title>Sub-contractors must pay Service Tax even if the main contractor has paid; CENVAT allows credit to avoid double taxation.</title>
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    <description>There is no reason as to why a sub-contractor should not pay Service Tax merely because the main contractor has discharged the tax liability - there can be no possibility of double taxation because the CENVAT Rules allow a provider of output service to take credit of the Service Tax paid at the preceding stage.</description>
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