2018 (2) TMI 230

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..... tractor has paid the service tax on the entire contract value which also include the value of the contract as given to sub-contractor, there is no necessity to pay the service tax by the sub-contractor - M/s Louis Berger was awarded a contract for civil work of Mumbai Urban Transport Project Road Network; it is undisputed that M/s Louis Berger has discharged the applicable service tax liability on .....

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..... e period April 2008 to September 2008 (actually November 2005 to August 2007) or otherwise. 3. The Appellant herein is a sub-contractor of M/s Louis Berger Group INC. From the record, it transpires that the said M/s Louis Berger was awarded a contract for civil work of Mumbai Urban Transport Project Road Network. Out of the total contract, the Appellant herein was given part of the work of cons .....

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..... undisputed that M/s Louis Berger has discharged the applicable service tax liability on the amount of contract awarded to them; part of the consultancy service as required for such tender was awarded to them and that the Appellants record that Louis Berger clearly indicate that they have discharged the service tax liability. On the face of such factual position,the Division Bench ordered in the c .....

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