No service tax liability on sub-contractor when full service tax was paid by contractor

[2015] 58 taxmann.com 154 (New Delhi - CESTAT)/[2015] 37 STR 848 (New Delhi - CESTAT)

Where there was practice of contractors to pay service tax on full value,

separate confirmation of demand against sub-contractors would be unjustified, even if Cenvat credit rules may require otherwise; any such demand would be barred by principle of revenue neutrality