2010 (11) TMI 294

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....he Appellant. Shri Avinash Thete, SDR, for the Respondent. [Order].  - Demand of service tax of Rs. 4,90,487/- has been confirmed against the appellant, who has provided advertising services during the period October 2004 to September 2005. Penalties under Sections 76, 77 and 78 of Finance Act, 1994 have also been imposed. 2. Learned Chartered Accountant on behalf of the appe....

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.... Column 8b and the value of taxable services realized, was wrongly shown and instead of showing CENVAT Credit amount, value of input taxable services was shown as value of break-up of taxable service realized. Because of this error, duty demand has been confirmed on the ground that the appellant had not discharged service tax liability by making debits in CENVAT Credit account. He submits that bec....

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....e further submits that once the services have been rendered even in the capacity of sub-contractor, the services provider is required to pay the tax. The contractor who receives the services can avail the benefit of service tax credit. But, this in no way, would exempt the sub-contractor from payment of service tax. 4. I have considered the submissions made by both sides. Since the issue w....

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....es in the ST-3 return, confirmation of service tax demand is not justifiable. Therefore, the matter is required to be remanded to original adjudicating authority, who shall verify the CENVAT Credit account of the appellant and if sufficient credit is available, deduct the same from the actual service tax liability after requiring the appellant to make the debit. It is the submission of the appella....