2009 (10) TMI 97

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.... Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellant is engaged in providing service in the category of commercial and industrial construction service.  Appellant is only a sub-contractor. An amount of Rs. 5,75,136/- has been demanded towards service tax for the period from 10-9-2004 to 31-3-2006 with interest as applicable from the appellant. Penalties also have been impos....

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....se the contractor pays the tax. However, he submits that for the period circular issued late by the Board in 1997 was applicable and according to this Circular where the services have been provided by the sub-contractors such sub contractors are not liable to pay service tax and service tax liability is on the main contractor. Taking note of the fact of the contention that main contractor has paid....