Service Tax Liability of Sub-Contractor not cease on tax payment by main contractor

Molax Powder Coating Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) Service Tax liability of sub-contractor not cease, even when  main contractor remits Service Tax The appellant has urged that they were providing the job work of powder coating on goods received from M/s. KFPL, who are the manufacturers of cabinets for M/s. BPL Telecom Pvt. Ltd., the main manufacturer. The facts borne on record reveal that the said M/s. KFPL appears to have admitted that the powder coating was done by the appellant herein, for which they were availing CENVAT Credit but without filing any d...