2013 (7) TMI 1245

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...., Advocate For Respondents : A.K. Nigam, AR ORDER G. Raghuram, J. (President) 1. The crux of the case of the appellant-assessee is that the principal contractor M/s. B. Girijapathy Reddy & Co (M/s. BGR) had remitted the Service Tax on total consideration received from the employer to Revenue and deducted that amount from the amounts due to the petitioner herein, while retaining a small amount ....