2020 (1) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....done under the works order received from the main contractor, and as per the terms of the contract, the main contractor has discharged the service tax liability. 2. The appellant is registered with the Service Tax Department since 16.08.2005 and after addition of 'works contract service' in the Statute since (01.06.2007), they applied and the same was also added in the registration certificate. The appellant was regularly paying service tax and filing the ST-3 Returns. The Revenue in the matter of routine inquiry asked for TDS (I.Tax) details from the appellant in April, 2014 relating to the period 2009-2010 upto 2011-2012. In response thereto, the appellant filed copy of 26 A-S certificate for the period 2009-10 to 2013-14. The appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her penalties were also proposed. 3. The show cause notice was adjudicated on contest, wherein the appellant reiterated their submissions that the main contractor has discharged the service tax liability and as such, there is no case of short payment of service tax. The appellant has also relied upon the rulings of this Tribunal in the case of M/s. OIKOS Vs. Commissioner - 2007 (5) STR 229 (Tribunal-Bangalore) & M/s. Semac Pvt. Ltd. Vs. CST - 2006 (4) STR 475 (Tribunal-Bangalore), wherein it was held that a sub-contractor should not be brought to the ambit of tax and the liability to tax is of principal contractor. The actual service is rendered by the main contractor while the sub-contractor aids in achieving the objective of the main c....