2014 (2) TMI 143

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.... This is an Application for waiver of pre-deposit of Service Tax of Rs.1,23,71,352/- and equal amount of penalty under Section 78 of the Finance Act, 1994. Demand has been confirmed against the Applicant on the ground that they have rendered taxable services during the relevant period under the category of construction services in respect of commercial or industrial building and civil structures....

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....f payment of Service Tax, the said principal contractor refused to divulge/supply the same. He argues that no liability of Service Tax could be fastened on the sub-contractor in view of the judgement of this Tribunal in the case of National Building Construction Corpn Ltd. vs. CCE & ST, Patna - 2011 (23) STR 593 (Tri.-Kolkata). He further submits that the demand was issued invoking extended period....

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....laid down in the Vijay Sharma & Co.'s case (supra), the Service Tax liability could be fastened on the sub-contractor for the services rendered. Also, it has been laid down by this Tribunal in a number of cases that if the principal contractor has discharged the Service Tax again Service Tax could not be directed against the sub-contractor for the same set of services rendered, as this would amoun....