TMI Blog2013 (12) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. Secondly it is almost impossible to confirm that the tax paid by the main contractor was inclusive of the value of service under taken by the applicant. Thirdly it is recorded in the stay order that applicant failed to produce any evidence of payment of tax. It is seen that after passing of the stay order, the applicant filed an application for producing additional evidence. At any event, there is no dispute that this evidence was not placed before the lower authorities and even before Tribunal at the time of hearing of stay application. Applicant has not filed any evidence before the authorities for payment of tax either by himself or any clear evidence to prove that tax was paid by the main contractor for service done by the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der outsources a part of the work by engaging another service provider, generally known as sub-contractor. Service tax is paid by the service provider for the total work. In such cases, whether service tax is liable to be paid by the service provider known as sub-contractor who undertakes only part of the whole work. A sub-contractor is essentially a taxable service provider. The fact that services provided by such sub-contractors are used by the main service provider for completion of his work does not in any way alter the fact of provision of taxable service by the sub-contractor. Services provided by sub-contractors are in the nature of input services. Service tax is, therefore, leviable on any taxable services provided, whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant filed an application for producing additional evidence. At any event, there is no dispute that this evidence was not placed before the lower authorities and even before Tribunal at the time of hearing of stay application. Applicant has not filed any evidence before the authorities for payment of tax either by himself or any clear evidence to prove that tax was paid by the main contractor for service done by the applicant. The effort is only to file some papers and cast the onus on the Tribunal and the Revenue to cause necessary verification which cannot be supported. It was in such circumstances that the Tribunal directed the applicant to deposit entire amount of tax. There is no subsequent development after passing of the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
