2015 (9) TMI 1446

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.... ORDER Per: Sulekha Beevi C.S. 1. The brief facts are that appellant is a subcontractor of M/s Umesh Construction Company and was providing commercial construction services to the main contractor. A show cause notice was issued for the period 2006-07 to 2008-09 proposing demand of service tax for providing taxable services of commercial construction services. The appellants defended the SC....

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....SM[BR] dated 23/03/2015. The Learned Departmental Representative was fair enough to concede the same. The Tribunal in the said judgment referring to the decision in Larson & Turbo Ltd Vs. State of Andhra Pradesh - 2006 - T I OL - 327-HC - HYD-VAT has observed that when service tax can be demanded either from the subcontractor or from the main contractor, when the main contractor has paid the servi....