Sub-contractors not liable for service tax if main contractor is already responsible, unlike Sunil Hi-tech Engineers Ltd. case.

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Full Text of the Document

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....Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him on the same transaction - Held no - opinion of the third member as rendered in the case of Sunil Hi-tech Engineers Ltd. [2014 (10) TMI 524 - CESTAT MUMBAI (LB)] distinguished - AT....