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2013 (12) TMI 1073 - AT - Service TaxModification of Stay order - Admission of additional evidence - Held that:- Prior to issue of the said circular there was no tax liability on sub-contractors. Tax liabilities are not created through circulars issued by the Board. During the relevant period the applicant was providing service as defined in Finance Act, 1994 and was liable to pay tax but did not pay tax. Now through the present application for submitting additional evidence, an effort is being made to show that the main contractor has discharged such liability. In the first place the scheme for levy and collection of tax does not support such a system. Secondly it is almost impossible to confirm that the tax paid by the main contractor was inclusive of the value of service under taken by the applicant. Thirdly it is recorded in the stay order that applicant failed to produce any evidence of payment of tax. It is seen that after passing of the stay order, the applicant filed an application for producing additional evidence. At any event, there is no dispute that this evidence was not placed before the lower authorities and even before Tribunal at the time of hearing of stay application. Applicant has not filed any evidence before the authorities for payment of tax either by himself or any clear evidence to prove that tax was paid by the main contractor for service done by the applicant. The effort is only to file some papers and cast the onus on the Tribunal and the Revenue to cause necessary verification which cannot be supported. It was in such circumstances that the Tribunal directed the applicant to deposit entire amount of tax. There is no subsequent development after passing of the stay order. As such, there is no reason for modification of the stay order - Modification denied.
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