TaxTMI 
TaxTMI 
2014 (1) TMI 1052
X X X X Extracts X X X X
X X X X Extracts X X X X
....r dated 30.8.2013. Hence the present appeal. 2. At the stage of considering the stay application, since the issue falls within a narrow compass, I dispose of the substantive appeal itself after hearing the ld. Consultant for the appellant and the ld. Authorised Representative for the respondent-Revenue and after waiving the pre-deposit requirement. 3. The petitioner provided commercial or industrial construction services (CICS), a taxable service to M/s Mall Enterprises and M/s Mall Constructions, Nagpur during 2005-2006 to 2007-2008. The appellant was registered for providing the taxable CICS since February 2007. It however neither filed returns nor remitted the service tax on this taxable services provided to M/s Mall Enterprises and M/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rbide & Chemicals Limited and Rayapati Power Generation Pvt. Ltd. and received consideration from those recipients and had discharged the service tax liability; while the appellant had provided service to M/s Mall Enterprises and M/s Mall Constructions, Nagpur, had received consideration from them but not from Hira Ferro Alloys Pvt. Ltd. or the other two entities; and that in the circumstances, there was failure on the part of the assessee in filing returns and remitting the service tax due, as a provider of the taxable CICS. As a result of these findings, the adjudication order confirmed service tax liability of Rs.4,67,582/-; directed recovery of the same along with interest under Section 75 and penalty as stipulated in the order, in term....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to another architect/interior decorator, no service tax is required to be paid by the sub-contractor, provided that the principal architect/interior decorator has paid service tax on the services rendered by him to the client and provided the sub-contracting is in respect of the same service category. A similar clarification was issued vide Board Circular dated 6.6.97 in respect of custom house agent service. 9. These two Board's Circulars, in my respectful view, clearly misstate the legal position and are contrary to the provisions of the Act. Clarifications by the Board are intended to guide field formations, but occasionally tend to achieve the opposite. Provisions of the Finance Act, 1994 clearly enjoin that service tax is remittable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vice, there is no legal basis for the claim that service tax remittance by the principal contractors, extinguishes the appellants service tax liability. I find no legislative or normative basis for such principle, particularly as any such principle renders the concept of Cenvat Credit nugatory. 12. Ld. Consultant for the appellant would also contend that the adjudication is in respect of a liability for three years 2005-06 to 2007-08 and proceedings were initiated invoking the extended period of limitation, vide the show cause notice dated 10.12.2008, beyond the normal period of limitation for a part of the period in issue. It is contended that invocation of the extended period is not justifiable since the appellant was under a bona fide ....