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2018 (12) TMI 1779 - AT - Service TaxLiability of service tax - services for civil works, fabrication, testing & commissioning, erection and installation in the capacity of a sub-contractor - whether the appellant herein be saddled with service tax liability when the Revenue is not deprived, given the fact that tax stood collected by them, on the whole of the contact value including the consideration paid by the main contractor to the sub contractor i.e., the appellant in this case? - HELD THAT:- Hyderabad Bench of this Tribunal in case of Power Mech Projects Ltd. vs. Commissioner of Central Excise, Guntur [2016 (9) TMI 844 - CESTAT HYDERABAD], wherein identical case was involved regarding the service tax liability in the category of Erection, Commissioning and Installation Services for the period April 2007 to March 2008 i.e. the period subsequent to material period impugned herein, the Tribunal after noting the fact that since main contractor had already discharged service tax liability, set aside the demand on the sub contractor. The legal position herein stands decided in favour of the appellant herein and against the Revenue.
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