TMI Blog2019 (8) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... contractor - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70535 of 2019-[SM] - FINAL ORDER NO-71550 / 2019 - Dated:- 16-8-2019 - MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Kartikeya Narain, Advocate for the Appellant Shri Santosh Kumar Agarwal, Authorised Representative for the Respondent ORDER After hearing both the sides duly represented by Shri Kartikeya Narain learned Advocate appearing on behalf of the appellant and Shri Anupam Kumar Tiwari learned Authorised Representative appearing on behalf of Revenue, I note that the appellant was sub-contractor for one main contractor M/s BSBK Pvt. Ltd., Nandini Road, Bhilai, Chhatisgarh. M/s BSBK was providing se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel for appellant submits that whether the main contractor is eligible for such notification or not was not subject matter in the present proceedings and Commissioner (Appeals) has brought the said issue on his own when it was not argued by the either parties. He submits that Commissioner (Appeals) has not made any factual verification as to whether the said notification was availed by M/s BSBK or not and therefore, without factual verification it is only presumption by the learned Commissioner (Appeals). Further, the learned Counsel for the appellant has relied on the decision of this Tribunal in the case of M/s Sai Consulting Engineers Pvt. Ltd. Vs Commissioner of Central Excise Service Tax, Ahmedabad reported at 2018 (9) GSTL 102 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge the Service Tax liability. 4 .In my considered view, the lower authorities herein have mis-construed the law on the point. First of all, it is undisputed that M/s. Louis Berger has discharged the applicable Service Tax liability on the amount of contract awarded to them; part of the consultancy service as required for such tender was awarded to them and that the appellants record that Louis Berger clearly indicate that they have discharged the Service Tax liability. On the face of such factual position, the Division Bench ordered in the case of Mahalaxmi Infracontract Ltd. Vide Order No. A/11314/2013/WZB-AHD/2013, dated 7-10-2013 will be applicable on all fours. The ratio of the decision is in paragraph No. 5 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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