2010 (7) TMI 312

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;  Shri D.H. Nadkarni, Advocate, for the Appellant. Shri N. A. Sayyad, JDR, for the Respondent. [Order]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax amounting to Rs. 1,70,607/- along with interest and penalties imposed upon her. The contention of the applicant is that the period in this case is from May 2001 to June 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.T.R. 302 (Tri.-Ahmd.) wherein it was held that in case of a contractor and sub-contractor, if the contractor has paid the service tax and even again it is asked from sub-contractor, would amount to asking the service tax twice, which has never been the intent of the Government. In another case, the Tribunal in the case of BBR (India) Ltd. v. CCE, Bangalore-III - 2006 (4) S.T.R. 269 (Tri.-Bang.) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r a remuneration and she was not providing any service directly to the client. The certificate produced by the applicant states that M/s. Ambience Publicis was paying service tax on the value of service which became part of the service rendered by M/s. Ambience Publicis and provided by the applicant. The department could not produce any evidence to counter the certificate produced by the applicant....