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2018 (3) TMI 499 - AT - Service TaxPenalty - Erection, Commissioning and Installation work - Held that: - The assessee has not produced any evidence to establish that the assessee was a sub-contractor and that the main contractor has discharged the service tax liability. In the absence of such proof, the claim of the assessee cannot be considered. The category of impugned services in Erection, Commission and Installation Services and it shows the Maintenance and Repair Services were part of it, as a composite contract - penalty u/s 76 is unwarranted. Appeal dismissed.
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