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2017 (7) TMI 345 - AT - Service TaxSub-contract - tax liability - the respondent failed to produce any evidence that the main contractor discharged the tax liabilities - Held that: - Circular No.96/7/2007-S.T. dated 23.8.2007, with reference to Code 999.03/23.08.2007, it is clarified that a sub-contractor is essentially a taxable service provider. The fact that services provided by such sub-contractors are used by the main service provider for completion of his work does not in any way alter the fact of provision of taxable service by the sub-contractor. Services provided by the sub-contractors are in the nature of input services - Service Tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services - demand upheld - matter is remanded to the Adjudicating Authority to re-determine the quantum of demand, interest and penalty u/s 76 of the Act for the normal period of limitation - appeal allowed by way of remand.
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