2016 (9) TMI 489

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....SA) for overburden removal/coal excavation, including drilling, blasting, loading, transportation and dozing in the dumping area, or unloading coal into crushing hopper at a distance of not more than 3 km from the edge of the query by using mechanical equipment and not manually as per directives of GSA. The appellant mentioned the nature of work as hiring of equipment for excavation, loading of Coal/OB at Pit No. of Dongamouha Open Case Coal mines of M/s Jindal Steel Power Projects Ltd. (JSPL) and transportation the same to JSPL's crushing plant/OB Dump within distance of 3 km from the edge of the quarry and unloading of coal in the JSPL's hopper as would be directed by GSA. The Revenue came to know that the appellant is providing Site Form....

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....ellant and submits that admittedly the appellant has not paid service tax on their activity being sub-contractor but on behalf of the appellant, the main contractor discharge service liability, therefore, the same can be considered as payment of service tax by the appellant and demand of service tax is not sustainable confirmed by way of impugned order in the light of the decision of the Hon'ble Larger Bench of this Tribunal in the case of Vijay Sharma & Co. reported in 2010 (20) STR 309 (Tri. LB), he also relied on the decision of M/s Hindustan Coca Cola Beverage P. Ltd reported in 2007 AIR (SC) 2930. He further submitted that the maintenance & repair of road have been exempted from service tax as per section 97 of the Finance Act, 2012 w.....

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.... matter back to the original authority, without being sent to the concerned benches, to verify as to whether the stock brokers have paid service tax behalf of the sub-brokers and if so, reduce the demand of sub-brokers to that extent and pass fresh orders, granting fair opportunity of hearing to the sub-brokers. All the appeals are allowed by way of remand. 7. Further, we find that in the case of Hindustan Coca cola Beverage P. Ltd. (Supra) in the case of income tax wherein the office incharge was required to deduct TDS from the payments made to the deductee/assessee and the deductor failed to deduct the TDS but the deductee/assessee paid the income tax. In that circumstances, the Hon'ble Apex Court has observes as under:- 10. Be that as....