THE STATE OF TAMIL NADU Vs RAJ MOSAIC TILE WORKS
Tamil Nadu General Sales Tax Act, 1959 - appellants is a works contractor who had undertaken the working of laying and polishing of ...
CESTAT sets aside demand against real-estate developer, so long service tax collected from customers on construction services deposited with Revenue, it is immaterial who deposits the same; Assessee not providing construction services per se but service tax collected from customers paid to contractors, who in turn deposited it with Revenue; Rejects Adjudicating Authority’s observation that assessee liable to deposit service tax collected from customers in terms of Sec 73A, despite payment by its sub-contractors; Revenue barred from receiving service tax twice in respect of same construction activities – once from contractor and second time from person collecting the same; Since sub-contractor already deposited tax amount with Revenue, demand against assessee u/s 73A unsustainable : Delhi Tribunal
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