Principal Contractor Not Liable for Sub-contractor's Service Tax under Back-to-back Agreements, Prima Facie Case Favors Assessee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Works Contract Service - demand of service tax from principal contractor whereas work was executed by the sub-contractor under the 'back to back basis' agreements - prima facie case is in favor of assessee - AT....