2016 (2) TMI 770

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....ri 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 registered with the Service Tax Department under the ....

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....e 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 other cab operators to pay service tax, no liabilit....

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....rged 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 provided by the other sub-contractors by taking t....