https://www.taxtmi.com/caselaws?id=35161 A sub-contractor should not be subjected to service tax on the same contract where the principal contractor has already discharged the tax liability, because such a second levy would amount to double taxation and cascading. Liability must be verified by examining the records of both the principal contractor and the sub-contractor before tax is fastened. Where duplicate tax burden is established, refund may be granted, but only subject to the statutory bar against unjust enrichment. In the circumstances described, no interest is payable on the refund because of the unsettled legal position, and the matter is to be verified before consequential refund relief is allowed. en-us Tue, 17 Feb 2009 00:00:00 +0530 Fri, 25 Apr 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35161 A sub-contractor should not be subjected to service tax on the same contract where the principal contractor has already discharged the tax liability, because such a second levy would amount to double taxation and cascading. Liability must be verified by examining the records of both the principal contractor and the sub-contractor before tax is fastened. Where duplicate tax burden is established, refund may be granted, but only subject to the statutory bar against unjust enrichment. In the circumstances described, no interest is payable on the refund because of the unsettled legal position, and the matter is to be verified before consequential refund relief is allowed. Case-Laws Service Tax Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35161