2018 (2) TMI 788

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....ppellant 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-Paharpur Cooling Towers Ltd., have discharged th....

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....he 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 main contractor - PCTL. This fact is also evid....

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....ar 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 exact amount of tax, that is neither more nor le....