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TMI Blog2019 (8) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... Road, Bhilai, Chhatisgarh. M/s BSBK was providing services in respect of projects and had received input services from the appellant. During the audit of the accounts of M/s BSBK, revenue came to know that appellant had provided services to M/s BSBK and did not pay service tax on the services provided by them. Therefore, proceedings were initiated for recovery of service tax amounting to around Rs. 5 lakhs from the appellant, which culminated into filing of present appeal. 2. Learned Counsel for the appellant has submitted that before issue of show cause notice revenue had checked up with M/s BSBK and M/s BSBK had informed that appellant had neither charged service tax from M/s BSBK nor deposited the same and that M/s BSBK deposited the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) GSTL 102 (Tri.-Ahmd.) wherein it has been held that when the principal contractor discharges service tax liability on total contract awarded to him, sub-contractor need not pay service tax. 5. Having considered the rival submissions made by both the sides and on perusal of record, I note that the issue is no more res-integra and stands decided by the decision of this Tribunal in the said case of M/s Sai Consulting Engineers Pvt. Ltd. For sake of ready reference, I reproduce para no.3, 4 & 5 of said order bellow:- "3.The appellant herein is a sub-contractor of M/s. Louis Berger Group INC. From the record, it transpires that the said M/s. Louis Berger was awarded a contract for civil work of Mumbai Urban Transport Project Road Network ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gorically stated that if the main contractor has paid the Service Tax on the entire contract value which also include the value of the contract as given to sub-contractor, there is no necessity to pay the Service Tax by the subcontractor. The said ratio will be applicable in the case in hand on all force. 5.In view of the foregoing and in the facts and circumstances of the case, I hold that the impugned order is unsustainable and liable to be set aside and I do so. The impugned order is set aside and the appeal is allowed. 6. On perusal of the decision of this Tribunal in the above stated case and on perusal of the facts as submitted by both the representatives, I note that the decision of this Tribunal in the case of M/s Sai Consulting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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