2015 (8) TMI 162

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....t:- Sh. K. Sivakumar, A. R. ORDER Per :  Mr. H. K. Thakur; This stay application and appeal has been filed by the appellant against OIO No. STC/08/COMMR/AHD/2013 dated 05.03.2013. Appellant is working as a sub-Contractor of M/s. Ranjit Construction Limited (presently known as M/s. Ranjit Buildcon Limited and M/s. Sadbhav Engineering Limited) 2.Sh. P. M. Dave (Advocate) appearing o....

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....tna [2011 (23) S.T.R. 593 (Tri.  Kolkata)]  (b)Viral Builders vs. C.C.E., Surat [2011 (21) S.T.R. 457 (Tri.  Ahmd.)]  (c) Vijay Sharma & Company vs. C.C.E., Chandigarh [2010 (20) S.T.R. 309 (Tri.  LB)] 3.Sh. K. Sivakumar (A.R.) appearing on behalf of the Revenue argued that there is no question of double taxation as the service provided by the present appellant is....

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....of this judgment that sub-Contractor has not rendered direct Service to M/s. NTPC and if any tax was paid by the Sub-Contractor the same was available as credit to NBCC and that was held to be a case of revenue neutrally and that no tax is demandable from the Sub-Contractor. 4.1Simple a view was taken by the Larger Bench in the case of Vijay Sharma & Co. vs. CCE, Chandigarh (supra) that if the ....