2008 (3) TMI 131

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....sp; Advocate   for the appellants. Smt. A. Vasudev,   Authorized Departmental Representative (JCDR) for the Revenue.  [Order Per Archana Wadhwa Member (J)] - After hearing both the sides duly represented by Shri S. Suriyanarayan, learned Advocate and Smt. A. Vasudev, learned JCDR, we find that  service tax amounting to 51,14,907/- stands confirmed against the ap....

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....stion of demand of interest and imposition of penalty also does not arise.  He relies on the Trade Notice No.5/98-Service Tax of the Indore Commissionerate dt. 14/10/1998, wherein in the context of service of architect and interior decorator, it has been held that when the principal party pays the tax the sub-contractor need not pay the tax.  He also relies on the following decisions:- ....

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....n by the appellant are not  applicable to the facts of the instant case, inasmuch as the services being considered in those judgments were services of architect/interior decorator. As such, the ratio of the said decision cannot be made applicable to the services provided by the security agencies. 3. It stands strongly pleaded before us that the main contractor, M/s Reliance Group Support S....