2016 (2) TMI 770

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....L MEMBER For the Petitioner : Shri N. Jagdish, Superintendent(AR) For the Respondent : None ORDER PER : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner(Appeals), Revenue has filed the present appeal. We have heard Shri N. Jagdish, Superintendent(AR) for the Revenue. Nobody appeared for the respondent. 2. As per the facts on record, the respondent is registere....

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.... demand of tax, which stands adjudicated by the Joint Commissioner, confirming service tax to the tune of Rs. 18,87,164/- along with education cess of Rs. 18,576/- and imposition of penalties. 4. On an appeal against the said order, Commissioner(Appeals) observed that inasmuch as the appellant has only sub-let their cars to the other tour operators and inasmuch as it is the liability of the oth....

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....ord to show that the other contractors have discharged service tax liability, the responsibility to pay the same would lie upon him. We find no merits in the above contention of the learned AR. The services have actually been provided by the other rent-a-cab operators and not by the assessee. The one who has provided the services is liable to pay the service tax. Merely because such service stands....