Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 157 - HC - Service TaxClearing and Forwarding Services - evasion of service tax - whether the appellant is subcontractor - Settlement Commission rejected the the claim made on behalf of the petitioner that the petitioner is a subcontractor of M/s.MLL and that M/s.MLL was the main contractor of M/s.AMW Ltd. - Held that:- We are in complete agreement with the view taken by the learned Settlement Commission while confirming the service tax liability of ₹ 31,01,599/- with respect to the services provided by the petitioner to M/s.MLL. It is rightly held that with respect to the service / transportation service / buses provided by the petitioner to M/s.MLL, the petitioner is liable to pay service tax on the same. The Settlement Commission has rightly held and even as observed by us hereinabove, the petitioner cannot be said to be a subcontractor for providing transportation services to M/s.AMW Ltd. There is an independent contract for providing transportation services / bus services, between the petitioner and M/s.MM / M/s.MLL and even between M/s.MM / M/s.MLL and M/s.AMW Ltd. The petitioner cannot be said to be a sub-contractor with respect to the transportation services provided to M/s.AMW Ltd. and therefore, the contention on behalf of the petitioner that M/s.MM / M/s.MLL paid service tax on the transportation services rendered to M/s.AMW Ltd. and therefore, the petitioner is not liable to pay service tax and/or the contention that there shall be double taxation if the tax is recovered from the petitioner, has no substance and the same cannot be accepted. The service tax paid by M/s.MM / M/s.MLL with respect to transportation services provided to AMW is with respect to the separate and independent contract entered into between M/s.MLL and M/s.AMW Ltd. and the services rendered by M/s.MM / M/s.MLL to M/s.AMW. The agreement / contract entered into between the petitioner and M/s.MM / M/s.MLL is an independent contract for providing services of transportation and therefore, the petitioner is not a subcontractor and therefore, the petitioner is liable to pay service tax on the transportation services / bus services provided by the petitioner to the M/s.MM / M/s.MLL. Under the circumstances, the petitioner is not entitled to any of the reliefs sought in the present petition. - Decided against the assessee.
|