No service Tax Leviable on Work done in Capacity of Subcontractor: CESTAT [Read Order]
The assessee appellant argued before the Tribunal that the majority of demand has been confirmed for the work done under the capacity of a sub-contractor since the same would be tantamount to double taxation, therefore no demand can be sustained
The Ahmedabad bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that service tax is not leviable on work done in the capacity of subcontractor. It was argued that the majority of demand has been confirmed for the work done under the capacity of a sub-contractor since the same would be…
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