2013 (1) TMI 547

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....arayanan, Adv. Per: P.R.Chandrasekharan: The appeal filed by the Revenue is directed against the Order-in-Appeal No: PIII/RS /173/2012 dated passed by the Commissioner of Central Excise (Appeals - III), Pune. 2. The respondent M/s. Monarch Surveyors & Contractors are service providers of 'Survey and Map Making Service' which is a taxable service and rendered the said service during the period f....

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....4 and a penalty of Rs.200/- per day under Section 77 ibid. The appellant discharged the service tax liability along with interest but contested the penalties imposed before the lower appellate authority. The appellate authority after considering the submissions made before him, set aside the penalties imposed, subject to the appellant remitting the service tax along with interest, by invoking the ....

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....late authority. 5. The learned counsel appearing for the respondent, on the other hand, states that the till such time the CENVAT credit scheme was extended to the service tax, the CBEC had, on a number of occasions, clarified that if the main contractor discharges the service tax liability, the sub-contractor need not pay service tax on the same activity and only in August, 2007 the Board issued....

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....s. Commissioner of Service Tax, Bangalore 2008 (10) STR 578 (Tri.Bang.) wherein it has been held that once the main contractor has discharged the service tax liability on a value which includes service provided by the sub-contractor, then the demand for service tax on sub-contractor is not sustainable in law. In the instant case, though the appellant is not disputing their service tax liability al....