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2019 (12) TMI 1169 - CESTAT ALLAHABADSub-contract - liability of sub-contractor to pay service tax - main contractor sub contracted part of the work to the appellant, who rendered the services and did not pay any service tax by writing on the invoices that service tax is exempted as per N/N. 25/2012 –ST dated 20.06.2012 - HELD THAT:- The services provided by the assessee were part of the main contract awarded by the State Government to the principles contractor. Further Commissioner (Appeals) has relied upon the instructions issued by the board itself laying down that in such a scenario no tax liability would fall upon the sub-contractor. There are no infirmity in the order of Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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