Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1515 - HC - Service TaxLiability of service tax - sob-contractor - payment of service tax by the main contractor - site formation service - mining service - service tax paid by main contractor - Whether the CESTAT is right in holding that the service tax paid by the main contractor on behalf of the party can be treated as payment made by the party when the service tax law in the instant case, provides for assessment and payment of the due tax by the service provider? Held that:- Since the payment made by the main contractor had not been disputed by the revenue, it was treated as payment made by the assessee. Further, in view of Section 97 of the Finance Act, 2012, it was recorded that the assessee was not liable to pay service tax on the activity of maintenance and repair roads and demand on this account was set aside. As a result, the matter was remanded back to the adjudicating authority for verification purposes whether the assessee paid service tax for the remaining part of the demand. Learned counsel for the appellant revenue has not been able to point out any error or illegality in the findings recorded by the Tribunal, warranting interference by this Court - Appeal dismissed - decided against Revenue.
|