2004 (4) TMI 3

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....vice Tax and penalty. The demand of Service tax was confirmed on the ground that the applicant has provided his services as Consultant to the contractor. The contention of the appellants is that the contractor is liable to pay the Service Tax and not the applicants. The applicants relied upon the Board Circular F. No. B. 43/5/97-TRU, dated 2-7-1997. Para 3.4 of the Board Circular provides that Ser....