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TMI Blog2015 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 77 and 78 of the Finance Act, 1994. 2. The fact briefly stated are as under:- The appellants are providing pre-construction anti-termite treatment. The adjudicating authority and the appellate authority held that as the service was being provided to the contractors engaged in providing commercial or industrial construction service (CICS) or the construction of complex service (CCS) and the appellants being sub-contractors, their service was also classifiable as CICS or CCS in terms of CBEC Circular No.96/7/2007-ST dated 23/08/2007. The appellants had not paid service tax and hence the impugned liabilities. 3. The appellants have contended that they have not been providing any service remotely akin to CICS or CCS, inasmuch as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services provided by sub-contractors are in the nature of input services. Service tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services. The fact is that a given taxable service by another service provider does not alter the taxability of the service provided." 7. While reference to Board s Circulars for the purpose of deciding classification does not have any legal sanction nor do we intend to so dignify them, it is pertinent to mention that even the said Board s Circular also nowhere states that all the services provided by a sub-contractor to the main contractor would necessaryily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying;] Thus, the activity of pest control could arguably be covered under cleaning services only and only if it was being performed on commercial or industrial buildings and premises thereof or factory plant or machinery tank or reservoir of such commercial or industrial buildings and premises thereof. However, we are not expressing any view in this regard and only making a reference to it to show that this also lends support to the view that the appellants service was not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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