Service Tax Demand Overturned: Single Transaction Rule Applies to Works Contracts Involving Main and Subcontractors.

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....Service tax on turnover achieved through the main contractor - in the case of works contract there is one transaction, one sale. The work may be done either by the main contractor or through the subcontractor. Service tax being the other part of the same type of transaction, there cannot be two services and/or two transfers of service - demand set aside.....