2013 (11) TMI 96

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..... so talks about skilled, semi-skilled and unskilled workers. On perusal of the terms of the contract, we find that the contract is very clear as to discharge of service tax liability, professional tax liability etc. is on the contractor. We are unable to understand as to why the appellant had not billed the service recipient the service tax liability of such amount. We are of the view that appellan .....

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..... 7-08 to 2010-11. 3. Learned Chartered Accountant appearing on behalf of the appellant draws our attention to the agreement entered and submits that appellant herein had only received the amount which has been paid as salary from the persons to whom the services were rendered. It is his submission that appellant herein had reimbursed the salary expenses which they received from the service recipi .....

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..... hat the contract is very clear as to discharge of service tax liability, professional tax liability etc. is on the contractor. We are unable to understand as to why the appellant had not billed the service recipient the service tax liability of such amount. We are of the view that appellant has not made out a prima-facie case for complete waiver of pre-deposit of the amounts involved. Accordingly, .....

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