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M/s. Visesh Engineering Co. Versus CCE & ST, Guntur

2016 (6) TMI 1103 - CESTAT HYDERABAD

Levy of service tax under the sub-contract agreement - validity of proof of payment of tax by the principal obtained through RTI - The appellant defended the notice contending that the main contractor NGRI has discharged the service tax liability on the amount received from the client and that therefore they are not liable to pay any service tax under the subcontract agreement. - conduct of drilling shot holes, seismic job services and topographical survey - On behalf of Revenue, the learned AR .....

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of the information contained in the records kept in proper custody. Section 3 of RTI Act states that every citizen shall have the right to information and may obtain the same by submitting an application. The information so received shows that NGRI has paid service tax on the same services. The information having been provided by a public office under the provision of Right to Information Act, 2005, I do not find any reason to disbelieve the same. - When main contractor has discharged the .....

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tional Geographical Research Institute, Hyderabad (NGRI), a Government of India undertaking, for conduct of drilling shot holes, seismic job services and topographical survey during the period February 2008 to May 2008. The agreement was entered between appellant and Council of Scientific & Industrial Research (CSIR) who had taken up the said project under sponsorship for M/s. Essar Oil Corporation, Mumbai (service recipient). During the course of audit, it was observed that appellants had n .....

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In appeal, Commissioner(Appeals) upheld the liability to pay the tax but reduced the penalty. Hence the present appeal. 2. On behalf of the appellant, it was submitted that NGRI (the main contractor) had taken the job for ₹ 4.8 crore and out of this, work value of only ₹ 2.38 crore was undertaken by appellants. That NGRI who is the main contractor had discharged the liability of service tax on the services rendered. That therefore appellant who is a subcontractor is not liable to pa .....

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arged by the main contractor, NGRI. That the information/reply received under RTI Act from NGRI is not conclusive proof of payment of tax and cannot be accepted. He pleaded that the appeal may be dismissed. 4. On perusal of records, the main dispute revolves around the question whether the information/reply received under RTI Act can be accepted as evidence. It is seen that the authorities below did not consider the document submitted by appellant i.e. the information received under RTI Act, 200 .....

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akhs, NGRI has paid service tax of ₹ 46,48,393/-. That a balance amount of ₹ 34.56 lakhs is yet to be received by NGRI. The learned AR strongly contended that the information given under RTI cannot be relied to establish discharge of service tax as it is only secondary evidence. Further that an amount of ₹ 34.56 lakhs was pending payment by M/s. Essar Oil Ltd. (service recipient) and that there is no evidence whether service tax on this balance amount is paid or not. The RTI in .....

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