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TMI Blog2020 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant as sub-contractor - HELD THAT:- Admittedly, prior to the declaration of law by the Larger Bench of the Tribunal, in favour of the Revenue, there were catena of judgements laying down that if the main contractor has paid the entire service tax liability in respect of a particular contract, the demand against the sub-contractor would not survive. The lower authorities have expressed thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed against the appellant along with confirmation of interest and imposition of penalties. The said demand stands confirmed on the ground that the appellant has provided the services of construction to the main contractor and as such is liable to pay the service tax. On the other hand, the appellant s contention was that the main contractor has discharged the entire service tax liability on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll liable to pay the tax on his activities. However, he submits that prior to the said decision of the Larger bench, there were numerous decisions holding that if the main contractor has discharged the entire service tax liability, there would not be a further demand on the sub-contractor. He submits that as the law during the relevant period was in favour of the assessee and was reversed by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cide the appeal. 4. After appreciating the submissions made by both the sides, I find that admittedly, prior to the declaration of law by the Larger Bench of the Tribunal, in favour of the Revenue, there were catena of judgements laying down that if the main contractor has paid the entire service tax liability in respect of a particular contract, the demand against the sub-contractor would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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