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2016 (12) TMI 1467 - CESTAT HYDERABADSub-contract - liability to pay tax as sub-contractor - Board Circular No. 96/7/2007-ST dated 23.08.2007 - Held that: - The Commissioner (Appeals) has confined his discussion only to the issue whether the appellant is liable to pay service tax even though the main contractor has discharged the service tax liability on the entire contract. The Commissioner (Appeals) had relied upon the Board Circular No. 96/7/2007-ST dated 23.08.2007. Needless to say that the Board Circular is not binding upon the assessee. However, the other contentions have not been considered at all - the appellant has paid service tax for some services which he was main contractor. However, there is no clarity on the amount which the appellant has discharged liability as main contractor and regarding the amount which the appellant contends that he is not liable to pay as a sub-contractor. It is therefore fit to remand the matter - appeal allowed by way of remand.
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