2018 (11) TMI 980

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....ed by the first appellate authority while the appeal No. ST/2415/2010 has been preferred by the assessee against the demands confirmed by the first appellate authority. Hence, both these appeals are being disposed of together. 2. The facts of the case, after filtering out unnecessary details, are that the assessee appellant herein are holders of service tax registration for providing taxable services under the category of "Maintenance or Repair Services". During verification of records by the department, it was noticed that they have not discharged the complete service tax for the taxable services rendered by them. After scrutinising the work orders and comparison with ST-3 returns, the department issued a demand notice for Rs. 26,14,277/-....

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....id for the reason that the principal contractor has fulfilled the obligation of payment of service tax rendered by the asessee as a sub contractor. It is the assertion of the department that the Finance Act, 1994 does not provide for any exemption for payment of service tax for the taxable services provided by the sub contractors. This position was also clarified by Board vide circular No. 96/72007-ST, dated 23.08.2007. It is also contended that the tax already paid by the assessee has been reckoned as Rs. 27,16,855/- in the show cause notice whereas the first appellate authority has taken this amount to be Rs. 29,62,793/-. Thus, he recorded an excess amount of Rs. 2,45,938/- as tax which has been paid without any basis and the records woul....

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....eal in the Revenue's appeal. 6. We have considered the arguments on both sides and find that both sides dispute the calculations made by the first appellate authority in modifying the original demand. We also find that the demands prior to 16.6.2005 were set aside by the first appellate authority on the ground that there was no maintenance contract. On a specific query from the Bench, Ld. Counsel for the assessee appellant has produced copies of the documents received by them under which they have rendered the services to their main client i.e. RINL. On perusal, these documents indicate very clearly that they are the contracts for a period of one year. The contract No. VSP/WC/RMHP/54226-0/2316, dt. 28.10.2004 produced before us was with re....