TaxTMI 
TaxTMI 
2026 (9) TMI 1426
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....ber (Judicial) For the Appellant : Shri K. Lakshman Kumar, CA For the Respondent : Shri Jyotish Verma, AR ORDER PER: P.V. SUBBA RAO: M/s Medikonda Constructions (P) Ltd [Appellant] filed this Appeal to assail the Order-in-Original dt.14.10.2014 [Impugned Order] passed by the Commissioner confirming the demand of Service Tax of Rs.2,88,73,323/- under the proviso to section 73(1) of t....
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....s that the Larger Bench of the Tribunal in the case of CST, New Delhi Vs Melange Developers Pvt Ltd [2020 (33) GSTL 116 (Tri-LB)] has held that sub-contractor also has to pay service tax even though the main contractor has paid the service tax and the service tax so paid by the sub-contractor can be taken as Cenvat credit by the main contractor and utilized to pay service tax. He, however, submits....
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....als used. He, therefore, submits that the demand pertaining to CICS needs to be set aside. 4. The third contention is regarding demand of service tax under Reverse Charge Mechanism on Goods Transport Agency Services amounting to Rs.1,25,648/-. Learned CA for the Appellant submits that he is not pressing this demand and has already paid the amount along with interest. He prays for penalty to be ....
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....d that Service Tax under other heads can be charged only on services simpliciter. In this case, the entire contract is undisputedly for services rendered along with utilization of materials and therefore, they were in the nature of WCS. Such services were not taxable before 01.06.2007 and could be charged to Service Tax only under WCS after 01.06.2007 if any only if they fell within the definition....