2018 (2) TMI 788

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....i K.K. Srivastava (Advocate), for Appellant Shri Rajeev Ranjan (Joint Commr.) AR, for Respondent Per: Anil Choudhary The issue in this appeal is whether the appellant who has rendered services under the category of 'commercial or industrial construction service' as a sub contractor of M/s Paharpur Cooling Towers Ltd., as per the pleadings of the appellant, that the main contractor-Paharpu....

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....ed before the Adjudicating Authority that the main contractor PCTL have discharged full-service tax liability on behalf of the appellant and/or on the turnover achieved through the appellant as a subcontractor of PCTL. In support of its contention the appellant also furnished a certificate dated 31st December, 2013 (issued by PCTL) alongwith copies of paid Challan as were made available by the mai....

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....nal Order dated 6 February, 2017, under similar facts and circumstances taking notice of the contention that the principal have paid the service tax on the service provided by BCC Developers through the main contractor, held - "We agree with the submissions of the learned counsel that no double taxation is permissible under the law. The Constitution in Article 265, provides to take or levy the exa....