2018 (12) TMI 1779

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....'Erection, Commissioning & Installation Services', alongwith equal amount of penalty under Section 76 and 78 of the Finance Act, 1994 and applicable interest. 2. Briefly stated, the facts of the case are that the assessee has rendered services for civil works, fabrication, testing & commissioning, erection and installation in the capacity of a sub-contractor for which it has raised invoices to the main-contractor who has actually been awarded the project from the end clients. During the period in dispute, the appellant has entertained a view that since service tax has been paid by the main contractors on full contract value, they need not again charge and deposit service tax in as much as service tax stood paid on the entire value of con....

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....Excise, Bhopal 2017-TIOL- 1935-CESTAT-DEL, wherein after relying on the decision of the Hon'ble Chhattisgarh High Court in the case of Sew Infrastructure Ltd. vs. Commissioner of Central Excise, Raipur 2015 (37) S.T.R. 984 (Chhattisgarh), the demand on sub-contractor has been held to be not sustainable when the service tax stood payable by the main contractor.  She also relied on similar decision of Single Bench in case of Urvi Construction vs. CST, Ahmedabad 2010 (17) STR 302 (Tri-Ahm) which has been upheld by the Division Bench in BCC Developers and Promoters Pvt Ltd. vs. Commissioner of Central Excise, Jaipur 2017 (52) STR 22 (Tri-Del). 4. Apart from the above submissions, she also stated that the definition of taxable service un....

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...., given the fact that tax stood collected by them, on the whole of the contact value including the consideration paid by the main contractor to the sub contractor i.e., the appellant in this case. On perusal of the decisions taken by the co-ordinate Benches in the case of M/s Ramzan Beg Contractor (Supra) as well as BCC Developers and Promoters Pvt Ltd. (Supra), the substantive law stands decided in favour of the assessee. The legal issue in hand also stood decided by the Hon'ble Chhattisgarh High Court in Sew Infrastructure Ltd. (Supra) as also relied by the co-ordinate Bench in above cases, which in our view, the same has to be respectfully followed in this case also. 8. Further, we also find that that the Hyderabad Bench of this Tribu....