2017 (9) TMI 993

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.... Respondent ORDER Per: S.K. Mohanty Revenue is in appeal against the impugned order dated 24.09.2013 passed by the Commissioner (Appeals), Customs and Central Excise, Raipur. The Grievance of Revenue in this appeal are that the respondent in the capacity of a sub-contractor is liable to pay service tax on the taxable service provided by it, irrespective of the fact that the main contracto....

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....no further tax can be demanded or payable by the sub-contractor. To support such stand, the ld. Advocate has relied on the decisions of this Tribunal in the case of Ramzan Beg Contractor V. CCE & ST, Bhopal-2017-TIOL-1935-CESTAT-DEL; West Coast Constructions V. CCE & ST- 2015-TIOL-2699-CESTAT-BANG; S.V. Engineering Construction V. CCE & ST, Guntur-2017-TIOL-433-CESTAT-HYD; and Power Mech Projects ....

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....es provided by the sub-contractor is a taxable service, even if the same is used for completion of the work by the main service provider. Thus, for providing the taxable service, the sub- contractor is liable for payment of service tax on provision of such service. In view of the said Circular, we do not find any merits in the impugned order in so far as dropping of service tax demand on such serv....

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....007 to September 2010. The issue of non-payment of service tax by the sub-contractor, when the same was paid by the main contractor was debatable, subject to various interpretations. Accordingly, favorably interpreting the provisions that the sub-contractor is not liable to pay service tax, the Commissioner (Appeals) has dropped the service tax demand. Thus, we are of the view that the respondent ....