2018 (2) TMI 20

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....vadivelu, Advocate), For the Appellant Shri K.P. Muralidharan, AC (AR), For the Respondent ORDER Per: Bench The appellants herein rendered services in the nature of Consulting Engineering Services to M/s. Technip India Ltd., the main Consultant. Period involved is 10.8.2006 to 10.7.2007. The main consultants were exporting services and did not discharge service tax. As they did not sat....

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....sultant the levy of service tax does not fall on the sub-consultant. Ld. Advocate further submits that trade notice was issued based on the TRU Circular No.B.43/5/97-TRU dt. 02.07.97. She also relies on the ratio of the case law in the case of Union of India Vs Nitdip Textile Processors Pvt Ltd. - 2011 (273) ELT 321 (SC). 3. On the other hand, Ld. A.R Shri K. P. Muralidharan supports the impugn....

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....eer who raises a bill on his client (which included the charge for services rendered by sub-consultant) The services should be rendered to a client directly, and not in the capacity of sub-consultant, associate consultant to another consulting engineer, who is the prime consultant. In case services are rendered to the prime consultant, the levy of Service Tax does not fall on the sub-consultant....