2016 (2) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Petitioner : Shri D.S. Tyagi, Advocate For the Respondent : Ms. Suchitra Sharma, D.R. ORDER PER R.K. SINGH: Stay application along with appeal has been filed against order-in-original dated 16.12.2013 in terms of which service tax demand of Rs. 69,08,552/- was confirmed under ECIS for the period October 209 to March 2010 along with interest and penalties. 2. The appellant has c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provide any ECIS which was provided by sub-contractor and therefore it was not even liable to pay service tax. In effect thus whatever credit it took has been reversed by payment of that much amount of service tax. 3. The ld. DR, on the other hand, stated that the appellant was liable to pay service tax by including the value of towers and as the value was not included abatement of 67% under N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A taxable service provider outsources a part of the work by engaging another service provider, generally known as sub-contractor. Service tax is paid by the service provider for the total work. In such cases, whether service tax is liable to be paid by the service provider known as sub-contractor who undertakes only part of the whole work. A sub-contractor is essentially a taxable service prov....