2014 (8) TMI 619

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....ellant. Shri R.K. Gupta, SDR, for the Respondent. ORDER As the issue involved in both the stay petitions is identical, the same are being disposed of by a common order. Service tax to the tune of around Rs. 24.56 Lakhs stands confirmed against the applicant along with imposition of penalties under various sections on the ground that they have provided services to the U.P. Electricity Boar....

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....ided that if the main contractor have paid the service tax, levy of service tax against the sub-contractor is not required. They have also relied upon on the various decisions of the Tribunal as detailed below:- (1)     OIKOS v. CCE - 2007 (5) S.T.R. 229 (T) (2)     Praspack v. CCE - 2009 (15) S.T.R. 165 (T) (3)     Semac (P) Ltd....