TMI Blog2015 (11) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... eed not suffer service tax even though it relates to erectioning, commissioning or installation services. It is also claimed that while discharging service tax on the gross taxable value received from Assam Electricity Board, they have also included the amount paid to the sardars/sub-contractors. This aspect needs to be scrutinized and verified through evidences. - Matter remanded back - Decided in favour of Revenue. - Service Tax Appeal No. 40/2012, C.O. 8/12 - ORDER NO.FO/A/75197/2015 - Dated:- 18-3-2015 - DR. D.M.MISRA, JUDICIAL MEMBER AND DR. I.P.LAL, TECHNICAL MEMBER For the Petitioner : Shri K. Chowdhury, Supdt. (A.R.) For the Respondent : Sri Santosh Kr. Gupta, Advocate ORDER Per Dr. D.M. Misra This is an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, during the audit of the records, it was noticed that the appellant though received the amount and paid to their sub-contractors who are called as Sardars but not discharged any Service Tax on the same. On the issue of short payment of Service Tax, the Ld. A.R. for the Revenue has submitted that without scrutinizing the evidences on record, the Ld. Commissioner has dropped the demand observing that the said amount has not been received in the year 2008-2009. 5. The Ld. Advocate, on the other hand, for the Respondent assesse submitted that the amount received from Assam State Electricity Board by them in relation to erectioning, commissioning or installation services had been disclosed in their ST-3 Returns and applicable Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endering of services during 2008-09 but no Service Tax was paid on the same. We have carefully considered the impugned order, we do not come across any finding where Ld. Commissioner has analysed the evidences e.g. the work order issued by the Assam State Electricity Board, the conditions of payment and the scope of the work undertaken by the appellant and the work executed through its sardars etc., the Ld. Advocate categorically claims that there have been no sub-contractors and the sardars appointed by them are virtually the employees of the appellant. Therefore, the amount paid/re-imbursed to the sardars need not suffer service tax even though it relates to erectioning, commissioning or installation services. It is also claimed that whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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