TMI Blog2018 (12) TMI 1779X X X X Extracts X X X X X X X X Extracts X X X X ..... ase was involved regarding the service tax liability in the category of Erection, Commissioning and Installation Services for the period April 2007 to March 2008 i.e. the period subsequent to material period impugned herein, the Tribunal after noting the fact that since main contractor had already discharged service tax liability, set aside the demand on the sub contractor. The legal position herein stands decided in favour of the appellant herein and against the Revenue. - ST/22/2008 - A/77329/2018 - Dated:- 4-12-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri Isha Chowshary, A. C. (AR) for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Respondent(s) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the appellant, rejected the plea on the ground that the services for Erection, Commissioning Installation has not been covered in the said circulars and therefore the dispensation provided therein could not be extended to the appellant. 3. The Ld. Consultant, Ms. Isha Chowdhary, CA, appearing for the appellant submitted that it is not in dispute that the main contactors for whom the appellant has undertaken the subject services have duly discharged service tax. In case the appellant is made liable to pay service tax, the same would lead to double taxation. She also submitted that the assessee entertained a bonafide belief all along, based on several Trade Notices and TRU Circulars that since the main contractors have already pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rise in their case. She further contested the imposition of penalty in absence of any malafide intention to evade tax. 5. The Ld. Departmental Representative D.R. supported the findings of the Ld. Commissioner and contended that the appellant assessee could not be absolved from the service tax liability merely because the main contractors had discharged service tax. He also contended that the appellant should have discharged the service tax on their own which could be availed as CENVAT Credit by the service recipients (main contractors) as per the law. 6. Heard both sides and perused the appeal records. 7. In the facts of the present case, the main contactors have already discharged service tax which is not in dispute in the procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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