2015 (2) TMI 308

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....rmed alongwith interest and penalties under section 77 and 78 of the Finance Act, 1994. 2. The fact briefly stated are as under:- The appellants are providing pre-construction anti-termite treatment. The adjudicating authority and the appellate authority held that as the service was being provided to the contractors engaged in providing commercial or industrial construction service (CICS) or the construction of complex service (CCS) and the appellants being sub-contractors, their service was also classifiable as CICS or CCS in terms of CBEC Circular No.96/7/2007-ST dated 23/08/2007. The appellants had not paid service tax and hence the impugned liabilities. 3. The appellants have contended that they have not been providing any serv....

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....y the sub-contractor . The Board further clarified that Services provided by sub-contractors are in the nature of input services. Service tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services. The fact is that a given taxable service by another service provider does not alter the taxability of the service provided." 7. While reference to Board s Circulars for the purpose of deciding classification does not have any legal sanction nor do we intend to so dignify them, it is pertinent to mention that even the said Board s Circular also nowhere states that all the services provided by a ....