TMI Blog2016 (11) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, Guntur [2016 (6) TMI 1103 - CESTAT HYDERABAD] where it was held that When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/954/2012 - ORDER No. A/30801/2016 - Dated:- 4-8-2016 - Ms. Sulekha Beevi, C.S., Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earthmoving and demolition service. M/s Engineering Projects (India) Ltd., New Delhi (herein after called as EPIL was awarded the work of blast hole drilling, blasting, loading, transportation, dumping etc., of overburden at Singareni Collieries Co. Ltd. EPIL sub-contracted the entire portion of the work to M/s B. Girijapathi Reddy Co., Nellore (hereinafter referred to as main-contractor or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2005 for which an amount of ₹ 3,38,94,298/- as service tax on the gross value of the amount was discharged by the main contractors. IV) In the year 2007, BGR also was awarded a work of blast hole drilling, controlled blasting, loading, transportation, dumping etc., of overburden at Dorli Opencast Project-1 by M/s Singareni Collieries Company Ltd., Kothagudem. In order to complete the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility which was not done by them, hence the SCN dated 08.10.2010 and resultant impugned order dated 23.01.2012. Hence this appeal. 3. The issue stands covered by the following cases: i. Visesh Engineering Co. Vs Commr of Cus. Ex. ST, Guntur [2016 (43) STR 232 (Tri-Hyd)] ii. Nana Lal Suthar Vs CCE, Jaipur-I [2015-TIOL-2357-CESTAT-DEL] iii. Oikos Vs CCE, Bangalore-III [2007 (5) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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