2025 (5) TMI 1759

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....ate for the appellant Ms. Jaya Kumari, Authorized Representative for the Department ORDER P. V. SUBBA RAO This appeal is filed by M/s Lakshya Technocon Pvt. Ltd. appellant to assail the order-in-appeal dated 28.09.2018 impugned order passed by the Commissioner (Appeals), Jodhpur, whereby he upheld the order-in-original dated 28.04.2017 OIO passed by the Deputy Commissioner and rejected the ap....

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.... 75 of the Finance Act. It was also proposed to impose penalties under Section 77 and 78 of the Finance Act. 4. The appellant resisted these proposals which were, however, confirmed by the Deputy Commissioner in his OIO dated 28.04.2017. The appellant's main contention was that it was not liable to pay service tax as it had rendered services as a sub-contractor and the main contractor had already....

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....res-integra. In view of the conflicting decisions of this question, the matter was referred to a Larger Bench of this Tribunal in the case of Commissioner of Service Tax, New Delhi versus M/s Melange Developers Pvt. Ltd. 2020 (33) G.S.T.L. 116 (Tri. LB). It was decided that the sub-contractor had to pay service tax on the services rendered by him and the main contractor could to take Cenvat credit....