2018 (11) TMI 360

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.... appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed against them on the ground that as appellant did not pay service tax, therefore, they are liable to pay service tax. 2. The facts of the case are that the appellant received certain services under works contract from a contractor and as per Notification No. 30/2012 dated 20.06.2012 in respect o....

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.... received by the appellant, whole of the service tax has been paid by service provider. Although service provider was required to be 50% of the service tax but paid 100%, therefore, in the light of the decision of this Tribunal in the case of Katrina R. Turcottee reported in 2013 (31) STR 670 (Tri. Ahmd.), wherein it has been held that if service tax has been paid on behalf of the assessee by thir....