2017 (9) TMI 879

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....This appeal is directed against the impugned order dated 03.01.2012 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur. 2. In this case, Service Tax demand was confirmed against the appellant on the ground that it did not pay Service Tax 2 under the taxable category of "Architect Service" provided to its client M/s. Consulting Engineers Group Ltd., Jaipur. The submissions of....

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....main contractor. Admittedly, in this case, the appellant provided architect service and the main contractor provided Consulting Engineer Service. Thus, payment of Service Tax under different category by the main contractor will not absolve the appellant from its liability of payment of Service Tax, which was provided entirely different category of service. Further, as per the statutory mandates, t....