2017 (5) TMI 956

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..... Shri J.P. Singh, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran :- The appeal is against order dated 15/02/2012 of Commissioner (Appeals), Raipur. The appellants are engaged in providing erection, commissioning or installation service to main contractor M/s ABB Ltd. and also render service of site formation and clearance etc. to M/s Jindal Power Ltd. ....

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....on issued by the Board vide Circular dated 07/10/1998. The changed clarification regarding liability of sub-contractor for service tax was issued only in 23/08/2007, by way of a master circular. In such situation, there could be no case for suppression or fraudulent intend to evade payment of service tax. As such, the penalties also are not liable to be imposed. 3. The learned AR submitted that....

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....4. It is also a fact that during the material time, the clarification issued by the Board on 07/10/1998 regarding the non-liability of the sub-contractor rendering same type of service as the main contractor, is prevailing and followed by the field formations. It is only in the master circular issued on 23/08/2007, the position was clarified with a contrary view. As such, without going into the me....