https://www.taxtmi.com/caselaws?id=30752 Service tax cannot be demanded again from a subcontractor for cargo handling and connected services where the principal contractor is stated to have discharged the tax on the same service. The Tribunal treated the department's own trade notice as supporting the position that tax liability follows the provider who actually renders the service and raises the bill to the client, and noted that the assessee's earlier case had already accepted this stand for an earlier period. Because the lower authorities did not verify whether the principal contractor had paid the tax and did not justify departing from the departmental clarification, the demand, interest and penalties were held unsustainable. en-us Mon, 23 Jun 2008 00:00:00 +0530 Mon, 22 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30752 Service tax cannot be demanded again from a subcontractor for cargo handling and connected services where the principal contractor is stated to have discharged the tax on the same service. The Tribunal treated the department's own trade notice as supporting the position that tax liability follows the provider who actually renders the service and raises the bill to the client, and noted that the assessee's earlier case had already accepted this stand for an earlier period. Because the lower authorities did not verify whether the principal contractor had paid the tax and did not justify departing from the departmental clarification, the demand, interest and penalties were held unsustainable. Case-Laws Service Tax Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30752