2024 (3) TMI 693

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....75502 / 2024<br>Service Tax<br>HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) And HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri S. Mukhopadhyay, Authorized Representative for the Appellant/Dept Shri Manish Rastogi, Advocate for the Respondents ORDER Order : [ Per Shri Ashok Jindal ] Both the appeals are having a common issue and therefore, both are disposed of by a common order.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he respondents. Aggrieved from the said orders, the Revenue is before us. 4. The Ld. Authorized Representative appearing on behalf of the appellant/Revenue submits that during the impugned period, the respondents were knowing that in terms of the Master Circular No. 96/7/2007-S.T. dated 23.08.2007, they were liable to pay Service Tax, being a sub-contractor, but were not paying Service Tax and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssions. 7. On going through the facts placed before us, we find that although in terms of the Master Circular No. 96/7/2007-S.T. dated 23.08.2007 the respondents were liable to pay Service Tax being the sub-contractor, on the premise that the main contractor had discharged their Service Tax liability, the respondents did not pay Service Tax. The fact of non-payment of Service Tax had come to th....