2011 (10) TMI 503

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.... Jyoti Balasundaram: For reasons recorded below, we waived predeposit of service tax of Rs.10,71,062/- together with interest and equal amount of penalty and proceeded to decide the appeal itself at this stage with the consent of both sides. 2. The appellant is a service provider registered with the service tax department for services under the categories of Maintenance or Repair, Consulting....

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....e rendered by them under the category of "Management, Maintenance or Repair Service". In other words, the demand was confirmed for the reason that the assessee failed to substantiate their stand that tax liability was borne by the main contractor. We note that the assessees have now produced certificate dt. 9.11.2010 from the main contractor that they had paid service tax on the amount received by....