2018 (2) TMI 230
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.... Shri P.M. Dave, Advocate For The Respondent/Revenue : Present Ms. Nitina Nagori, A.R \ ORDER Per M.V. Ravindran: This Appeal is directed against the Order-in-Appeal No.394/2010 (STC)MM/Commr.(A)/Ahd. dated 21.10.2010 passed by the Commissioner (Appeals IV),Central Excise & Service Tax, Ahmedabad. 2. Heard both sides and perused the record. The issue that falls for consideration in ....
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....ervice tax liability on the total contract which was awarded to them. Producing the said certificate the Appellant claimed before the lower authorities that they are not required to discharge any service tax liability. Both the lower authorities have held that Board Circular dated 23.8.2007 would apply as the Appellant being a sub-contractor is required to discharge the service tax liability. 4....


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