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2019 (2) TMI 483 - AT - Service TaxLiability of service tax - sub-contract - erection, commissioning or installation service - appellant claims that the principal has already paid the said amount, and no further liability remains on his part - time limitation - Held that:- The demand raised on the appellant under this category of being taxable as a sub-contractor for the period April 2004 to September 2007 seems to be incorrect as identical issue cropped up before this Bench in the case of Power Mech Projects Ltd [2016 (9) TMI 844 - CESTAT HYDERABAD], where it was held that the demand of service tax for ECIS services is not sustainable as the main contractor has discharged the service tax liability - demand set aside. Manpower recruitment or supply agency service - SSI Exemption - Held that:- This demand is sustainable on the appellant. It is undisputed that appellant had during the period in question had supplied temporary manpower to B&R for executing various works on M/s B&R. This would fall under the category of manpower recruitment or supply agency services - The point which has been urged by the learned counsel that appellant would be eligible for small scale service providers exemption will not carry their case any further as in order to claim exemption, appellant’s turn over has to be within a specified limit as per the Notification. In the case in hand we find that appellant’s taxability on the services rendered as a sub-contractor is not in dispute but the liability has been discharged by the main contractor - the amount is liable to be included in the gross turnover - demand with interest upheld - penalty set aside. Appeal allowed in part.
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