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2017 (5) TMI 961 - CESTAT NEW DELHI

2017 (5) TMI 961 - CESTAT NEW DELHI - TMI - Sub-contract - service tax liability - Held that: - the Circular dated 23/08/2007 issued by the Board clarified the decision regarding the service tax liability of the sub-contractors. However, for the periods prior to that the situation as clarified by the Ministry and followed in various decisions of the Tribunal as well as High Courts that when the full service tax liability on the whole contract has been discharged by the main contractor there is n .....

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d 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. ORDER Per. B. Ravichandran :- The appeal is against order dated 14/12/2011 .....

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appellant concluded by confirmation of service tax liability of ₹ 10,01,845/- alongwith penalties under Section 76 and 77 of the Finance Act, 1994. On appeal, the said demand was confirmed. The Commissioner (Appeals) reduced the penalty under Section 77 to ₹ 1,000/-. 2. The learned Counsel for the appellant submitted that the main contractor M/s Macmet India Ltd., Calcutta executed the work order for ACC and have discharged service tax liability on the whole work order. The appellan .....

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tract 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 .....

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e sub-contractors. However, for the periods prior to that the situation as clarified by the Ministry and followed in various decisions of the Tribunal as well as High Courts that when the full service tax liability on the whole contract has been discharged by the main contractor there is no liability on the sub-contractor who executed part of said main contract. This position remained valid till the introduction of Cenvat Credit Scheme and issue of Master Circular dated 23/08/2007. A reference c .....

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