2012 (8) TMI 341

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..... l Member - This stay petition is filed for waiver of pre-deposit of an amount of Rs. 9,91,975/- as service tax liability under the head 'Survey and Map Making' along with interest and penalty under various sections of Central Excise Act, 1944. 2. After hearing both the sides for some time on the stay petition, we find that the appeal itself could be disposed, with the consent of both sides, afte .....

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..... we find that in page Nos. 238 to 245 the appellant had produced various certificates before the adjudicating authority from the original contractor. These certificates indicate that the original contractor has discharged the service tax liability on the part of the work executed by appellant. If that be so, in our view the appellant need not be burdened with service tax liability. This view has b .....

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