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2019 (11) TMI 837 - AT - Service TaxLiability of service tax - commercial construction service/works contract service (labour charge) paid to the subcontractors - HELD THAT:- The appellant claimed to have paid Service Tax on the disputed amount during the personal hearing made before the adjudicating authority but failed to substantiate the same with documentary evidence. It is also apparently clear that appellant’s only claim was that the amount in which Service Tax has been demanded for providing manpower supply services was received by the appellant and not paid to the sub-contractors. Appellant had therefore not complied with Rule 2A(1b)(i)&(ii) of the Service Tax (Determination of Value) Rules, 2006, Section 77 and sub-clause zzzza of clause (105) of Section 65 of the Finance Act, 1994 as well as tax liability on reverse charge mechanism applicable to manpower supply service and avoided to make payment of Service Tax for which it failed to produce documents concerning payment of tax. There is no irregularity or illegality can be noticed in the order of the Commissioner (Appeals) that would require interference by this Tribunal - appeal dismissed.
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