2020 (3) TMI 915

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....cate & Shri A.K. Dixit, Advocate- for the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : After hearing both the sides, I find that the demand of service tax to the tune of around Rs. 28 lakhs stand confirmed against the appellant along with confirmation of interest and imposition of penalties. The said demand stands confirmed on the ground that the appellant has prov....

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.... dated 23.5.2019, every assessee has his own individual liability to discharge the service tax and even if the main contractor has paid the entire service tax liability, on the full contracted amount, sub contractor would be still liable to pay the tax on his activities. However, he submits that prior to the said decision of the Larger bench, there were numerous decisions holding that if the main ....

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....was made out on the basis of information received from the income Tax authorities and inasmuch as the appellant had not filed any ST-3 returns, the extended period would be available to the Revenue, I proceed to decide the appeal. 4. After appreciating the submissions made by both the sides, I find that admittedly, prior to the declaration of law by the Larger Bench of the Tribunal, in favour of ....