2018 (8) TMI 2028

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.Abedin, AC(AR) for the Respondent (s) ORDER The facts of the case in brief are that the appellant assessee is registered with the Service Tax Authorities and has been rendering services under 'Commercial or Industrial Construction Services', 'Maintenance or Repair Service', 'Erection Fabrication & Commissioning' and 'Transport of Goods by Road'. The appellant entered into an agreement with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee has filed the present appeal. 2. Ld. Consultant appearing on behalf of the appellant strongly contended that Board Circular No.96/7/2007-ST dated 23.08.2007 is in contradiction of earlier Circular where the board had clarified that the subcontractor is not required to pay tax as the main contractor would pay the tax. Ld. Consultant referred to CBEC Circular No.B-43-5-97 dated 02.07.1997 an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntially a taxable service provider. The fact that services provided by such subcontractors are used by the main service provider for completion of his work does not in any way alter the fact of provision of taxable service by the subcontractor. Services provided by the subcontractors are in the nature of input services. Service tax is therefore, leviable on any taxable services provided, whether o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... being the subcontractor is also made to pay service tax, it would amount to double taxation. Ld.Consultant strongly argued that there was no suppression of facts as the main contractor has paid the service tax and since there was no suppression of material facts, the extended period of limitation cannot be invoked. 7. I find that the appellant proceeded on the basis of earlier CBEC Circular da....