2018 (11) TMI 572

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..... Sanjay Jain,DR for the respondent ORDER Per: Mrs. Archana Wadhwa 1. After hearing both the parties represented by shri Ankit Totuka ld. Advocate for the appellant and shri Sanjay Jain ld. DR for the respondent, we note that the demand of service tax to the extent of Rs. 3,42,644/- stand confirmed against the appellant under the category of Erection Commissionring Installation Services, ....

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....ntire tax liability on the full value of contract, will not make any difference. Accordingly, they confirmed the demands along with confirmation of interest and imposition of penalty of identical amount. Further penalties were imposed under section 76 of the Finance Act. 3. The impugned order are now being assailed by the appellant on the point of time bar by submitting that the demand relates ....

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.... as to whether there would be further liability of tax on the sub-contractor when the principle contractor has paid the full duty, stands referred to the larger bench in the case of Melange Developers and as such it cannot be said that there would not be any tax liability against sub-contractor. As regards limitation he submits that in as much as the appellant was admittedly not paying the service....

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....uous. As per the settled law, Revenue is under legal obligation to produce positive evidence to reflect upon the asseessee's mala fide. The appellant having reflected everything in their balance sheet, it cannot be said that the there was any suppression or mis-statement on their part with mala fide intent. 6. In any case and in any view of the fact as per assertion of Revenue themselves that t....