2015 (8) TMI 1072 - AT - Service Tax

Waiver of pre deposit - Service tax paid by principal-contractor - Double taxation - Held that - in catena of judgments the Tribunal has taken a view that where the principal contractor has deposited the entire service tax the demand against the sub-contractor would not be sustainable. In view of the above we grant dispensation from the pre-deposit of tax interest and penalty and allow the stay petition unconditionally. - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore granted dispensation from pre-deposit of tax, interest, and penalty in a case where the principal contractor had already paid the entire service tax. The demand against the sub-contractor was deemed unsustainable, and the stay petition was allowed unconditionally.