2016 (12) TMI 1591

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..... icating authority to verify whether the service rendered by the appellant has suffered tax in the hands of the principal contractors - appeal allowed by way of remand. - ST/162/2007 - FINAL ORDER No. 42444 / 2016 - Dated:- 19-12-2016 - Shri D.N. PANDA, Judicial Member and Shri MADHU MOHAN DAMODHAR, Technical Member Ms. Minchoo, Adv., For the applicant Shri K.P. Muralidharan, AC (AR) .....

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..... ervice rendered by the appellant has suffered tax in the hands of the principal contractors. If that is so, then, appellant shall not be liable to tax for the self same service. But, it is made clear that value addition being one of the object of taxation with the change of hands, that aspect has to be looked into by the authority to reach to the proper conclusion. 4. If the taxes have been pai .....

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