2008 (1) TMI 163

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..... particulars of payments of service tax by the main contractors – board circular has clarified that where the main contractor has paid service tax, it was not open to dept. to demand the same tax from the sub-contractors – stay granted - S/264/2007 - 72/2008 - Dated:- 29-1-2008 - S/Shri P. G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P. C. Checko, Member (J)]. -1. Th .....

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..... M/s. Bhoruka Steel Ltd. These payments are in the same category of services and in respect of the same amounts collected by the assessee from their clients during the above period. The appellants have relied on circulars of CBEC wherein, in respect of CHA service, it was clarified that, where the main contractor paid service tax on the subject-matter of demand, it was not open to the Department to .....

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