2013 (12) TMI 1221

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....has filed this application for waiver of predeposit of tax of Rs.11,54,212/- along with interest and penalty. The learned counsel for the applicant submits that the applicant is a sub-contractor of the main contractor M/s. Alstom. The demand was raised for the period October 2004 to August 2005 on the services relating to erection, commission and installation of electrical sub-station, rural elect....

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....and All India Federation of Tax Practitioners Vs. Union of India - 2007 (7) STR 625 (SC). He submits that the subcontractor is liable to pay the service tax. 2. After hearing both sides, we find force in the submission of the learned counsel. For proper appreciation, the relevant portion of the audit report dated 31.10.2006 is reproduced below:-    "3. The assessee have rendered se....

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.... that no service tax is required to be paid by the sub-contractor, provided that the principal contractor has paid the service tax on the services rendered by him to his client and provided, the sub-contracting is in respect of the same service category. From the foregoing, it is construed that the service rendered by the assessee to the main contractor M/s Alstom does not fall under the definitio....