2008 (2) TMI 371

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.... Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant is a provider of security services and has received a sum of Rs. 7,97,91,150/- from M/s. Reliance Group Support Services Pvt. Ltd. during the period; from April, 2002 to December, 2003 and has not paid the service tax on the said amount. Com....

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.... not arise. He relies on the Trade Notice No. 5/98-Service Tax of the Indore Commissionerate dated 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:- (a) M/s. Evergreen Suppliers. [2007 (7) S.T.R. 44 (Tri.-Bang)] (b) ....

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....statement dated 11-7-2006 of the representative of M/s. Reliance Group Support Services Pvt. Ltd. before the Superintendent of Service Tax, Jamnagar has also been referred to; a letter dated 26-5-2007 of M/s. Reliance Group Support Services Pvt. Ltd. regarding payment made has also been referred to. However, the Commissioner held that if there was any truth in their claim, that the service tax pay....