2023 (12) TMI 1110

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....h Vikal, Assistant Commissioner (Authorized Representative) for the Appellant Shri Amal Dave, Advocate for the Respondent ORDER The issue involved in the present case is that whether setting aside a demand by the Adjudicating Authority in respect of service provided by the appellant as a sub-contractor for the period prior to the Board Circular which prescribes that when the Service Tax o....

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....(33) GSTL 116 the sub-contractor is independently liable to pay the Service Tax. Therefore, the appellant is liable to pay the Service Tax. 2. Shri Satyapal Singh Vikal, learned Assistant Commissioner (AR) appearing on behalf of the appellant reiterates the grounds of appeal. 3. On the other hand Shri Amal Dave, learned Counsel appearing on behalf of the respondent submits that this issue ha....

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....Ahmedabad • Final Order No.11906/2023 dated 11.09.2023 passed by the CESTAT, Ahmedabad in the case of M/s. Space Impex Pvt Ltd 4. We have carefully considered the submissions made by both the sides and perused the records. We find that this case can be decided even without going into merit of the case that whether the service provided by the sub-contractor is liable to Service Tax ....