2023 (2) TMI 478

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....sessee] to assail that part of the order dated December 31, 2015 passed by the Principal Commissioner, Customs, Central Excise and Service Tax, Bhopal [the Principal Commissioner] which confirms that the demand of service tax amounting Rs.44,42,823/- and Rs.01,05,625/- with interest. 2. Service Tax Appeal No. 51916 of 2016 has been filed by the Department to assail that part of the order passed by the Principal Commissioner which drops the demand of service tax for the extended period of limitation contemplated under the proviso to section 73(1) of the Finance Act, 1994 [the Finance Act]. 3. The assessee provided 'consulting engineer' services defined under section 65(31) of the Finance Act and made taxable under section 65 (105)(g) o....

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....Limited [2020 (33) G.S.T.L. 116 (Tri.-LB)]. The Larger Bench answered the reference holding that a sub-contractor would be liable to pay service tax even if the main contractor discharged service tax liability on the activity undertaken by the sub-contractor in pursuance of the contract. 7. In coming to the aforesaid conclusion, the Larger Bench placed reliance on the provisions of sections 66, 68 and 94 of the Finance Act. The Larger Bench also noted that the matter had been referred because of conflicting decisions of the Tribunal on the issue as to whether a sub-contractor was required to pay service tax even if the main contractor had discharged the service tax liability. 8. The reasons given by the Larger Bench to hold that a sub....

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....urns filed by the Noticee, I find that they have declared their total income in their returns in column (a)(i) and shown the value of exempted services in column c(li) for the period from April 2011 to September 2011 (Rs. 2,32,90,725/-), October 2011 to March 2012 (Rs. 2,32,26,472/-), April 2012 to June 2012 (Rs. 92,88,346). Thereafter, they have shown gross amount recovered by them in column B1.1 and shown the value of exempted services provided by them in column B1.9 in the ST-3 return filed for the period July to September 2012 (Rs. 67,26,126/-) and the plea of the Notice in this regard appears correct that there is no intent to suppress facts on their part as they had regularly declared the value of exempted services also in their ST-3 ....