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2015 (5) TMI 298 - CESTAT NEW DELHI

2015 (5) TMI 298 - CESTAT NEW DELHI - TMI - Demand of service tax - Commercial or Industrial Construction service - Held that:- Sub-contractor was not required to pay service tax if the main contractor had paid service tax on the entire value had no legal validity. The CBEC itself revised/reversed that clarification in the year 2007 vide circular dated 23.08.2007. However, prior to 23.08.2007, the appellants certainly had a ground not to pay the service tax as sub-contractors in view of the then .....

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regard to the fact that an amount of ₹ 3.96 lakhs has already been deposited and the demand relating to their liability as sub-contractor is clearly hit by time bar, we order pre-deposit of ₹ 9 lakhs within 4 weeks - Partial stay granted. - Application No.ST/STAY/61262/2013-CU[DB], Appeal No.ST/60299/2013-CUP[DB] - Dated:- 17-3-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Petitioner : Shri Vijai Kumar, Adv. For the Respondent : Shri Amresh Jain, DR ORDER Per: R .....

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argued that apart from taking up construction directly, they were also working as sub-contractors of M/s. BHEL and M/s. Kirloskar Brothers Ltd. and as per Circular No.B/11/3/98, dated 07.10.1998, it was clarified that sub-contractors were not required to pay service tax if the service tax had been paid by the principal contractors and added that in their case, the principal contractors, viz., M/s. BHEL and M/s. Kirloskar Brothers Ltd. had paid the service tax. They also pleaded that the said cl .....

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nder the category of "Commercial or Industrial Construction" service. 2. Ld. Departmental Representative on the other hand argued that apart from being a sub-contractors, they also rendered service on their own account, where the service tax was clearly leviable. He added that the Board Circular No.B/11/3/98 was withdrawn in the year 2007 and that regardless of Board Circular dated 07.10.1998, the liability of sub-contractor to pay service tax was there even prior to 2007 when the said .....

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