2017 (7) TMI 251

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....lant Shri. A.B. Kulgod, Asst. Comm. (AR) for respondent ORDER Per: Ramesh Nair 1. The issue involved is that whether sub-contractor is required to pay service tax on the construction services when the main contractor for whom they are providing the services is discharging the service tax on the total value of the contract. 2. Shri. P.V. Sadavarte, learned Counsel appearing on behalf....

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....e that they are sub-contractor and the main contractor i.e. M/s. BEEL has admittedly discharge the service tax on the entire value, which also include the service value of the appellant sub-contractor. Therefore, service tax cannot be demanded from the sub-contractor. In this regard he placed reliance on the circular No.96/7/2007-ST dated 23/08/2007 according to which there should not be any liabi....

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....nue reiterates the findings in the impugned order. 6. As regards the Revenue appeal No.ST/85398/14, we find that the Commissioner (Appeals) dropping the demand against the assessee not only on the merit but also on the time bar. On the time bar, following findings were given: "I also find that in the instant case, the appellant have given their submissions along with corresponding evidences,....

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....As regards the party's appeal, we find force in the argument of the learned Counsel that the demand of the same period was held as time barred in the Commissioner (Appeals) order dated 30/09/2013. Therefore, in respect of issue of the same period involved in the party's appeal No.ST/86291/13, the demand is prima facie time barred. Further, the Commissioner (Appeals) has held that the extended peri....