Service tax leviable on sub-contractor even though tax paid by main contractor

Pramukh Earth Movers Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad) CESTAT Ahmedabad held that it is settled legal position that sub-contractor is liable to pay service tax even though main contractor has paid service tax on total value. Accordingly, service tax demand sustained. Facts- The appellant was engaged in providing services of “Supply of Tangible Goods, Site Formation/Leveling of Land and Construction Service in the capacity of Sub-contractor. The main contractors obtained the contracts out of which only partial of work was assigned to the appellant in respect of which appellant prov...