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2014 (10) TMI 385 - AT - Service TaxCommercial and industrial constructions services - manpower supply services - sub contractor - Notification No. 16/2005-ST dated 07/06/2005 - Held that:- There is no provision in law exempting the sub-contractor from payment of service tax either by way of exemption notification or otherwise. Further, this Tribunal in the case of Sunil Hi-Tech Engineers Ltd. (2014 (10) TMI 524 - CESTAT MUMBAI (LB)) and also a Larger Bench of this Tribunal in the case of Vijay Sharma & Co. Vs. CCE, Chandigarh - [2010 (4) TMI 570 - CESTAT, NEW DELHI] held that sub-contractors are also liable to pay service tax, notwithstanding the fact that the main contractor might have discharged the service tax liability. Therefore, this contention of the appellant is not tenable. As regards the exemption under Notification No. 16/2005, the said exemption is provided on "Commercial or Industrial Construction Services" undertaken in relation to construction of port or other port. From the work order dated 22/02/2006 given to the appellant by M/s. Punj Lloyd Ltd., the main contractor, it is seen that it was for supply of skilled man-power and the consideration was paid based on the skilled manpower supplied on a monthly rate. Thus, the appellant has rendered the services of supply of skilled man-power and not "commercial or industrial construction services". Therefore, the appellant is prima facie not eligible for the benefit of Notification No. 16/2005. Thus, the appellant has not made out a prima facie case for grant of stay - Partial stay granted.
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