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2013 (6) TMI 259 - AT - Service TaxService Tax liability on amount received from the main contractor - whether assessee is liable to pay if the main contractor has discharged the Service Tax liability on the total contract value? - both the lower authorities have relied upon CBE&C Circular 23.08.2007 to demand service tax - Held that:- The amount which has been received by them is prior to 23.08.2007 and by virtue of the main contractor having discharged the Service Tax liability, the appellant is not liable to discharge the Service Tax liability fortified by the fact that the earlier CBE&C circular, dt.6.6.1997 and 2.7.1997 specifically mentioned that the sub-contractors need not pay Service Tax if the main contractor has paid the Service Tax. Tribunal in the case of Monarch Surveyors & Contractors [2013 (1) TMI 547 - CESTAT MUMBAI] has specifically applied this circular and held in favour of the assessee therein, who was a sub-contractor prior to 23.08.2007. Appellant has made out a strong case for waiver of pre-deposit of the amounts involved.
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