https://www.taxtmi.com/caselaws?id=241556 A sub-contractor rendering erection, commissioning and installation services was, prima facie, not shown to be liable where the principal contractor had already discharged tax on the same service category under the departmental circular position. The audit report had itself recorded the sub-contracting arrangement and the circular guidance, and the show-cause notice followed about two years later. On that limited stay record, the allegation of suppression was held prima facie unsustainable, and waiver of predeposit was granted with recovery of service tax, interest, and penalty stayed pending appeal. en-us Tue, 26 Feb 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241556 A sub-contractor rendering erection, commissioning and installation services was, prima facie, not shown to be liable where the principal contractor had already discharged tax on the same service category under the departmental circular position. The audit report had itself recorded the sub-contracting arrangement and the circular guidance, and the show-cause notice followed about two years later. On that limited stay record, the allegation of suppression was held prima facie unsustainable, and waiver of predeposit was granted with recovery of service tax, interest, and penalty stayed pending appeal. Case-Laws Service Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241556