Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (11) TMI 108 - CESTAT HYDERABAD

2016 (11) TMI 108 - CESTAT HYDERABAD - TMI - Levy of service tax under the sub-contract agreement - main contractor certified that they have discharged full amount of service tax on value of work awarded to the sub-contractor - Held that: - the issue stands covered in the decision of the case M/s. Visesh Engineering Co. Versus CCE & 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 agains .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed the present appeal against the impugned Order-in-Original dated 23.01.2012 passed by the Commissioner of Customs and Central Excise, Guntur wherein he has interalia confirmed an amount of ₹ 12,38,18,555/- under Section 73(1) of the Finance Act, 1994, along with interest liability thereof, and also imposed penalties. II) Appellant is a partnership firm engaged in the business of executing civil works, registered with the service tax department under site formation and clearance, excavati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ork in the soonest possible time. Therefore, the main-contractor decided to split the work and sub-contracted a portion of the work to the Appellants. III) The total value of work awarded to the Appellants by the main contractor in respect of the work of blast hole drilling, blasting, loading, transportation, dumping etc., of overburden for Singareni Collieries Co. Ltd., was for ₹ 21,38,33,814/- which was commenced by the Appellant in the year 2005 and completed by December, 2005. Out of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

i Opencast Project-1 by M/s Singareni Collieries Company Ltd., Kothagudem. In order to complete the work quickly, BGR sub-contracted entire work to the Appellant on back to back basis. V) The total value of work executed by the Appellant for Dorli Open Cast Project-1 is ₹ 103,25,25,166/-. The main contractor BGR has already discharged the service tax amount of ₹ 10,64,27,457/- on the gross value received by them from SCCL which includes the amount received by the Appellant. The main .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version