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2014 (11) TMI 253 - MADRAS HIGH COURTLevy of service tax on sub-contractor - Waiver of pre deposit - appellant's plea is that the principal contractor RNS Infrastructure Limited have deducted the service tax liability and had paid the same to the Department. - Manpower Recruitment or Supply Agency service - Held that:- Appellant has produced relevant documents before the Tribunal as well as before this Court. If the stand of the appellant that the service tax liability is discharged is proved to be correct on the basis of the records furnished, the Department ought to have consider payment of service tax in the light of such statement. This stand is not a new one taken at the first time before the Tribunal, but has been communicated by the principal contractor at the earliest point of time even before the Adjudicating Authority. The appellant is only a civil contractor working under the principal contractor. If records are available with the Department, then there is no reason why the authority should have refused to go into the claim and verify the bona fides of such a plea of payment of service tax. At this point of time, we are not testing the merits of the documents furnished, namely, ST-3 returns and other connected documents. But that will be a prima facie material for us to consider that the issue requires to be properly considered by the Department in the light of what has been stated on 04.10.2010 and supported by the documents. If it is found true, then the consequence will flow therefrom. - Tribunal to verify the claim - stay order of tribunal directing the assessee to deposit entire amount of service tax modified and stay granted partly.
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