2024 (6) TMI 768

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....' when the main contractor had paid the service tax. 2. M/s. Sharma decorators' The appellant is registered with the department for providing Commercial or Industrial Building and Civil Structures services as defined under section 65(105), 66B & 66E of the Finance Act, 1994, as amended. During the course of audit of the records of M/s Tirath Ram Ahuja Pvt Ltd, it was observed that the appellant had rendered them construction of Plaster of Paris false ceiling services as a sub-contractor and had not paid service tax on the said services, however, the appellant was neither registered with the service tax department, nor had filed any returns. For the period 2007-08 to 20 11-12, demand-show cause notice dated 15.10.12 was issued to the appe....

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....served vide order dated 12.10.2023, and accordingly the matter was adjourned. The final order was passed in ST/51011/2018 on 24.01.2024, whereby the appeal was dismissed. The present appeal was then listed on 5.04.2024, when none appeared for the appellant and the learned DR placed on record the compilation of judgements, where the issue has been decided against the appellant. We have perused the grounds of appeal and the decision rendered by the Larger Bench which have been subsequently followed while dismissing the appeals in the case of the appellant themselves. 5. The grounds for challenging the impugned order as taken in the memo of appeal are as under : " A. The appellant has executed Composite work contract with material.....

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....contractor has discharged service tax liability on the activity undertaken by the subcontractor in person of the contract. We find, that in respect of the earlier show cause notice dated 15.10.2012 issued to the appellant, the appeal titled as M/s Sharma Decorators v Commissioner of Service Tax-Delhi Final Order No. 50436/2023 dated 10.04.2023 was dismissed by the Tribunal following the order of the Larger Bench. Subsequently, another appeal of the appellant, on which reliance has been placed by him on the earlier occasions when this appeal was listed, was dismissed by this Tribunal on the principle enunciated by the Larger Bench. We find that even in the said order, the Bench had noted that the appellant failed to take the registration or ....

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....r Section 65 (25b). The provisions of Section 65 (25b) as inserted by the Finance Act, 2005 and later on amended by the Finance Act, 2010 reads as under: (25b) Commercial or industrial construction"] means - (a) construction of a new building or a civil structure or a part thereof ; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or res....