2017 (5) TMI 826

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..... belief on the part of the appellant regarding non-liability to service tax for the works carried out in their capacity as sub-contractor - claim of the appellant that they have rendered service as a sub-contractor and the full service tax liability on the whole contract has been discharged by the main contractor, requires verification - appeal allowed by way of remand.
Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri Vijay Kumar, Advocate for the appellant Ms. Neha Garg, DR for the respondent ORDER Per B. Ravichandran The present appeal is against order dated 21.10.2013 of Commissioner of Central Excise-I, Jaipur. The appellant is a proprietor of M/s.Goodwill Advance Construction Co., Kota, engaged in t .....

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..... g out a part of the main contract as well as the tax liability of works contract service involving both supply of materials as well as provisions of service has been a subject matter of various litigations. As such, there is no ground for invoking demand for extended period in the present case. There is no element of willful misstatement, suppression of facts, etc. with intent to evade payment of tax. 3. Ld. AR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal records 5. We note that the Original Authority recorded that a contract for commercial or industrial contracts even if it involves transfer of property in goods, on which said VAT /Sales Tax is paid, would attract service tax e .....

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..... 1)STR 457 (Tri.-Ahmd.) It was observed that there cannot be double taxation where services rendered by a person through another person. 6.1 We agree with the submission of the ld. Counsel that no double taxation is permissible under the law. The Constitution (Article 265) provides to take the exact amount of tax i.e. neither more nor less. In the instant case, if the principal has already paid the service tax, then the same cannot be demanded from the appellant. As per the clarification of the Board Circular dated 23.08.2007 as well as dated 7.10.1988, if the principal had not paid the service tax then the same cannot be charged. If the service tax has already been paid by the principal, then the same cannot be demanded again." 7. The .....

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