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M/s BCC Developers & Promoters Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-I

2015 (5) TMI 298 - CESTAT NEW DELHI

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/reve .....

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herefore the extended period with regard thereto is prima facie not invokable making that component of demand time barred as the Show Cause Notice was issued on 18.10.2010. It is however seen that they were rendering service on their own account also .....

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; 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] .....

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peal has been filed against Order-in-Appeal No. 77(VC)ST/JPR-l/2013 dated 28.07.2013, which upholds the Order-in-Original dated 30.09.2011 in terms of which service tax demand of ₹ 32,84,750/- for the period 2005-06 to 2008-09 was confirmed (al .....

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on 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 .....

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another Circular No.96/7/2007-ST, dated 23.08.2007, which clarified that the sub-contractors were liable to pay service tax for the service rendered by them and from then onwards they paid the service tax even as sub-contractors. They stated that the .....

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ustrial 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 Bo .....

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considered the submissions of both sides. We agree with the ld. Departmental Representative that the Board's clarification holding that sub-contractor was not required to pay service tax if the main contractor had paid service tax on the entire v .....

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