https://www.taxtmi.com/caselaws?id=775270 Service tax demand against a sub-contractor is discussed as unsustainable where the main contractor has already discharged tax on the full composite value of the services. The analysis notes that repeated levy on the same services would result in double taxation, and treats the dispute as revenue neutral because any tax paid by the sub-contractor would be available as credit to the main contractor. On that basis, the demand is stated to fail and consequential relief follows. en-us Tue, 22 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 15:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775270 Service tax demand against a sub-contractor is discussed as unsustainable where the main contractor has already discharged tax on the full composite value of the services. The analysis notes that repeated levy on the same services would result in double taxation, and treats the dispute as revenue neutral because any tax paid by the sub-contractor would be available as credit to the main contractor. On that basis, the demand is stated to fail and consequential relief follows. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775270