2010 (4) TMI 545

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....   G. Subramaniam for the Appellant. U. Raja Ram for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed for the waiver of the pre-deposit of the following amounts:- (a) Tax - Rs. 83,42,085 (b) Education Cess - Rs. 1,66,843 (c) S/H Ed. Cess - Rs. 17,045 (d) Tax - Rs. 13,35,194 (e) Education Cess - Rs. 26,704 (f) Interest on (a) ....

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....allow the stay petition and take up the appeal itself for disposal. 4. Ld. Counsel submits that the adjudicating authority had not considered in proper perspective the fact that the service tax liability was discharged by the main contractor. It is the submission that the appellants herein were subcontractors for L&T Ltd. and IVRCL etc. It is the submission that they had taken a plea that the m....

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....e entire service tax liability. It means that the service tax liability in relation to the services provided by the assessee is yet to be discharged. In this circumstances, I am of the view that the assessee is liable to pay service tax for the services rendered by them in respect of SPM-KRLIVRCL pipeline project. As such the rulings cited by the assessee are not relevant to their case." 7. The....