2018 (4) TMI 1502

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....vanan, Consultant, For the Appellant Shri K. Veerabhadra Reddy, JC (AR), For the Respondent Per B. Ravichandran The appeal is against order dt. 22.07.2010 of Commissioner (Appeals), Coimbatore. 2. The appellants are engaged in the manufacture of textile machinery spares. They had received damaged Nipper assembly from M/s. Lakshmi Machine Works Ltd. (LMW), Coimbatore for repair and reco....

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....angements with LMW to carry out such repair and return the goods to LMW who billed the same to their client and for the repair charges discharged service tax under the very same tax entry. Hence service tax on this consideration has been discharged by LMW. Appellant being a sub contractor of such should not be again subjected to tax. The Id.consultant fairly submits that the issue stands settled b....

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.... 5. Having heard both sides and upon perusal of appeal records, we note that the impugned order rejected the contention of the appellant regarding payment of service tax on this consideration by the main contractor due to lack of supporting evidence. We note that the tax liability of the sub-contractor for the taxable service cannot be denied as per the legal provisions. The provisions of CCR 2004....

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.... to the appellants for repair was received back. These reconditioned nipper assemblies were sent to their clients billing the amount as repair charges which included payment of service tax also on labour charges paid to the appellant by LMW. It was further clarified that since service tax was paid by LMW they have requested the appellant not to pay any service tax on such labour charges. It was al....