2024 (9) TMI 1026

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....clients. They are also providing other services like Maintenance & Repair services. On the ground that main contractor was paying the Service Tax the Appellants were not paying Service Tax on the services provided to the main contractor. SCN was issued demanding Service Tax for the services provided by the Appellant to various main contractors. Apart from that, demand was also made for the services rendered towards Management, Maintenance or Repair services (MMRS) for the roads maintained by them. After due process, the Adjudicating Authority dropped some of the demands and confirmed the demand under the following heads : - S.No. Disputed period Nature of Service Service Recipient/ Main contractor Demand made in SCN  OIO ....

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.... 8 30.09.2008 Not classified by SCN Visakhapatnam Steel plant (short paid) 7,29,833 confirmed     9  2007 to 2009  Not classified by SCN Visakhapatnam Steel plant (interest on delayed payment)   8,42,830   confirmed   2. Learned Counsel submits that in case of S.No.1 to 4, admittedly, there is no dispute that they have provided the services to the main contractor who has actually made the Service Tax payment for the entire contract. However, the Larger Bench of the Tribunal in the case of Melange Developers Pvt Ltd has held that even sub-contractor is required to pay Service Tax independently. Therefore, as on date, this decision is against the Appellants on merits. However, he submits that....

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....spect of management and maintenance of roads during the period 16th day of June, 2005 to 26th day of July, 2009. Hence he submits that they are eligible for the exemption granted. 5. In respect of confirmed demand under Excavator rent of Rs.26,506/-, short payment of Service Tax to the extent of Rs.7,29,833/- and short payment of interest of Rs.8,42,830/-, he submits that they are not contesting the issue. 6. He prays that the Appeal may be allowed considering the above facts. 7. In respect of the Appeal filed by the Accounts Manager of the Company (second Appellant), he submits that no specific role has been brought out towards any contravention by him. He also submits that Section 78A, which provides for personal penalty has been broug....