TaxTMI 
TaxTMI 
2015 (11) TMI 1181
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....dt. (A.R.) For the Respondent : Sri Santosh Kr. Gupta, Advocate ORDER Per Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in-Original No. 09/ST/ADJ/COMMR/DIB/11 DATED-04/10/2011. 2. Briefly stated the facts of the case are that on the basis of an audit objection, the respondent was issued with the demand notice alleging non-payment/short payment of Service Tax during the p....
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....ropped the demand of Rs. 1.18 Crores observing that the sub-contractor who had rendered the services to the appellant are liable to discharge the Service Tax and not the respondent assesse. He has submitted that the appellant had rendered the services of erectioning, commissioning or installation services to M/s. Assam Electricity Board as an installation and commissioning Agency. Therefore, durin....
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....bills raised by the sub-contractors, also reflected in the gross taxable value disclosed in their ST-3 Returns and suffered duty. It is his submission that there is no necessity of service tax again to be paid on the amount paid to the Sardars for carrying out the services of erectioning, commissioning or installation service during the relevant period. Regarding the short payment of service tax, ....
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....llation services alleged to have been received from Assam State Electricity Board and paid/reimbursed to sardars/contractors which had not suffered service tax. Secondly, that even though certain amount have been received towards rendering of services during 2008-09 but no Service Tax was paid on the same. We have carefully considered the impugned order, we do not come across any finding where Ld.....