TMI Blog2008 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... demanding again from the appellant and the question of demand of interest and imposition of penalty also does not arise – commissioner neither considered decision relied upon by the appellants nor considered that main contractor has paid tax – matter remanded - 04 of 2005 - A/532/2008-WZB/AHD - Dated:- 25-3-2008 - Mrs. Archana Wadhwa, Member (J) and Mr. B.S.V. Murthy, Member (T) Shri S. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractor and as per the agreement, the main contractor M/s. Reliance Group Support Services Pvt. Ltd. was required to pay the service tax and that the same has been paid by them (as noted in the record of personal hearing by the Commissioner). Since the service tax stands paid already by the main contractor, there was no question of demanding again from the appellant and the question of demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were providing security services , though to the main contractor and upon the sub-contractor, the law enjoins the liability upon to pay duty. Further, reliance is placed on the latest Circular No.96/7/2007-S.T., dated 23.8.2007 clarifying that sub-contractor is independently required to pay service tax. Further, it stands submitted that the Tribunal's decision relied upon by the appellant are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame, which is not permissible. 4. We find that the various decisions relied upon by the appellants before the adjudicating authority, though noticed by him does not stand discussed by the Commissioner. Further, the fact that M/s Reliance Group Support Services Pvt. Ltd. has paid the entire amount of tax in respect of the services provided to the appellants as sub-contractor also does not s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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