TMI Blog2017 (5) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is remanded back to the Original Authority for re-verification of the service tax payments made by the main contractor and in case the service tax liability has been clearly discharged by the main contractor for the whole contract and the appellant’s liability as a sub-contractor is part and parcel of that main contract then the service tax liability again cannot be put on the appellant - appeal allowed by way of remand. - Service Tax Appeal No. 440 of 2012 - Final Order No. 52842/2017 - Dated:- 10-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Romi Pathak, Advocate for the appellant. Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent. ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the main contractor and the main contractor discharged service tax on the whole contract as per the liability. 3. The learned AR submitted that from the records it is not coming out categorically that the nature of work executed by the appellant is under the same category as that of main contractor. It is also not coming out whether duty liability of appellant is clearly part of the service tax discharged overall by the main contractor. In the absence of such evidence, the lower Authorities are correct in confirming the service tax liability on the appellant. 4. We have heard both the sides and perused the appeal records. The appellants have produced supporting evidence including the detailed certificate issued by the main contracto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whole contract and the appellant s liability as a sub-contractor is part and parcel of that main contract then the service tax liability again cannot be put on the appellant. In case such evidences are not categorically forthcoming, the question of application of time limit for the demand, if any, has to be considered in view of the bonafide understanding during that time regarding non-liability of sub-contractor for service tax in case the main contractor discharged full tax liability. This aspect also requires examination. 5. With the above observation, the appeal is allowed by way of remand. The appellant shall be given an opportunity to submit all the supporting evidence before the decision is taken. If found necessary the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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