2019 (1) TMI 2028

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....T.K. Sikdar, Asst. Commr. (AR). ORDER PER: RAMESH NAIR There are three issues involved in the present case: 1. Demand of Service Tax of Rs. 12065/- on the service rendered prior to 16.10.1998 i.e. prior to introduction of Service Tax on CA services. 2. Demand of Service Tax Rs. 17,485/- in respect of services rendered by the appellant in the capacity of sub contractor. 3. The demand of ....

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....1.10.1996 according to which when the main contractor has discharged the service tax, sub contractor would not have to pay the Service Tax. 2.2 Regarding demand of Rs. 88,625/- on the services of management consultancy services provided prior to 01/08/2002, he submits that during the period when services were provided, the said service was exempted under notification 59/98-ST. Though, the notific....

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.... Rs. 12,065/- is set aside. 4.1 In regard to demand of 17,485/-, we find that there was a circular dated 31.10.1996, according to which the sub contractor need not pay the Service Tax when the main contractor discharges the service tax on the gross value including the value of the service provided by the sub contractor. In view of the circular, the bonafide belief entertained by the appellant is ....