2008 (7) TMI 181

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....gyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the ld. Commissioner of Service Tax has demanded service tax of over Rs. 1.4 crores from the appellants for the period 2004-2006 by invoking the extended period of limitation. He has also demanded service tax of Rs. 1,82,003/-towards the cost of Bentonite p....

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.... the case of the appellants that whatever activity was performed by them was performed in their capacity as subcontractors of M/s. GT and, therefore, any service tax was not payable by them. Without prejudice to this contention, the appellants have also submitted that any payment of service tax by them would only lead to a revenue-neutral situation inasmuch as Cenvat credit of such payment would b....