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2013 (12) TMI 1381 - CESTAT AHMEDABADStay application - Demand of service tax - Commercial or Industrial Construction services - Held that:- sub-contractor is also liable to discharge the Service Tax liability. We find from the records that for the years 2006-2007 and 2007-2008, the appellant has been filing the Service Tax returns, indicating therein the amount of Service Tax paid by them. At this juncture, we find that the Service Tax liability within the period of one year from the date of issue of show cause notice would be leviable on the appellant. The show cause notice was issued on 08.09.2009. It is the claim of the ld. Counsel that the appellant is facing financial hardships, though not substantiated by any document on record - Partial stay granted.
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