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TMI Blog2017 (9) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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’s Circular dated 23-8-2007 as well as dated 7-10-1998, if the principal had not paid the Service Tax then the same can be charged. If the Service Tax has already been paid by the principal, then the same c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction services to mainly three parties i.e. M/s. BHEL; M/s. Kirloskar Brothers Limited; and M/s. Rajasthan Atomic Power Projects. The appellant claimed that the services provided by them in all the cases were covered under the heading Works Contract Services which was introduced w.e.f. 1-6-2007 and cannot be classified under Commercial or Industrial Construction services prior to 1-6-2007, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the bulky paper book. 4. From the record, it appears that for the short period pertaining to M/s. Rajasthan Atomic Power Projects, the appellant has paid the Service Tax under this head Commercial or Industrial Construction service. But for the previous period and subsequent period the appellant claims that services are covered under the heading Works Contract Services , which was introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady paid by the principal on the same service. So, again no tax can be demanded. To support his arguments, he cited the following case laws :- (i) Vijay Sharma Co. v. CCE, Chandigarh - 2010 (20) S.T.R. 309 (Tri.-LB). It was observed that no provision to avoid double taxation in Finance Act, 1994 but the same is single point tax law without multiple taxation. (ii) Urvi Constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 7-10-1998, if the principal had not paid the Service Tax then the same can be charged. If the Service Tax has already been paid by the principal, then the same cannot be demanded again. 7. With the above observations, we remand the matter for a limited purpose, as stated above to the adjudicating authority. After verifying the documents, original adjudicating authority will also examine the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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