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TMI Blog2017 (7) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Shri P.K.Choudhary. Briefly stated the facts of the case are that the respondent is engaged in providing the services under the category of 'Maintenance and Repair Service' and 'Erection, Commissioning and Installation Service'. A Show Cause Notice dated 20.10.2009 was issued proposing demand of Service Tax along with interest and to impose penalty for the period from 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld.AR appearing on behalf of the Appellant-Revenue reiterates the grounds of appeal and submits that the respondent failed to produce any evidence that the main contractor discharged the tax liabilities. Ld.A.R. referred to the decision of Tribunal in the case of Sunil Hi-Tech Engineers Ltd. v. CCE, Nagpur [2014 (36) STR 408 (Tri-Mumbai). He also pleaded that the extended period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Code 999.03/23.08.2007, it is clarified that a sub-contractor is essentially a taxable service provider. The fact that services provided by such sub-contractors are used by the main service provider for completion of his work does not in any way alter the fact of provision of taxable service by the sub-contractor. Services provided by the sub-contractors are in the nature of input services. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Circular dated 23.08.2007. The Circular dated 23.08.2007 was issued taking into consideration the report submitted by Shri T.R. Rustagi and the views and suggestions received from the trade and industry associations, departmental officers and other stakeholders, it is proposed to codify and issue a comprehensive circular on the technical issues. Thus, there is no suppression of facts with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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