Consortium Partner Relieved of Service Tax Demand as Lead Partner Already Paid Full Amount for Services Provided to BHEL.

Non-payment of service tax - rendering of services as a consortium partner - The Appellant has rendered their respective share of the work order to BHEL, but service tax pertains to that portion of service was also paid by the Lead Partner, as they have raised the bills on the total value with BHEL - Demand of service tax to that extent set aside - AT .....

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