TaxTMI 
TaxTMI 
2014 (5) TMI 764
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....t : Shri J K Monga, Advocate For the Respondent : Shri Devender Singh, Jt.CDR JUDGMENT Per Ms. Archana Wadhwa: After dispensing with the condition of pre-deposit of dues in all the matters, I proceed to decide the appeals itself inasmuch as the appellants contention about the payment of service tax by the main constructor requires factual verification. 2. The appellants are sub-contractors of....
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.... Delhi reported as [2013 (31) STR 155 (Tri-del)] and Viral Builders vs. CCE, Surat reported as [2011 (21) STR 457 (Tri-Ahmd)]. 3. The lower authorities have not followed the above fact of payment of service tax by the main contractor but has held that in accordance with the Cenvat credit Rules, the person who provides services have to be taxed and the main contractor is within his right to avail ....
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.... services, Tribunal in the case of M/s. Anand Sales Corpn and others vs CCE Kanpur Final Order No. 50337-50344 /2014 dated 29.1.2014 has done a detailed discussion in the manner and has held that inasmuch as during the relevant period, the practice of payment of service tax on the full value was the general practice being adopted, the separate confirmation of service tax against the sub-contractor....
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....her coming from the pocket of main contractor or from the pocket of sub contractor and keeping in view the earlier Boards clarifications which were relevant during the period which stand relied upon the case of JAC Air services and keeping in view that concept of service tax are still not clear and keeping in view that there was a pattern in the industry for payment of service tax by the main con....