2016 (2) TMI 942

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....Iyer, Supdt. (AR) for the Respondent Per : M.V. Ravindran This appeal is filed against Order-in-Appeal No. AGS(220)39/09 dated 05/10/2009. 2. Heard both sides and perused the records. 3. The appellant herein is subcontractor of the main contractor and during the period April 2006 to March 2008, they had under taken activity of excavation and disposal of soil on the site. Revenue authorities we....

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....submit that CBEC had, by circular in August 2007, stated that the sub-contractor is liable to pay the service tax on the amount received by them from the main contractor. It is the submission that the appellant being in a business for long time, should have known the law and discharge the service tax liability. 6. We have considered the submissions made by both the sides and note that the finding....