TMI Blog2023 (4) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... never cease, even when the main contractor remits Service Tax. Thus, the contention of the appellant that there was no Service Tax liability on the part of the appellant, being a sub-contractor, would not hold any water in view of the decision of the Learned Larger Bench. Thus, on merits, the appellant has no case. Revenue Neutrality - HELD THAT:- The aspect of revenue neutrality need not be perused since the same depends on the facts of each case, as held by the Hon ble Apex Court in the case of M/S. STAR INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS (IMPORTS) , RAIGAD [ 2015 (10) TMI 1288 - SUPREME COURT ] and the Learned Five-Member Bench of the CESTAT in JAY YUHSHIN LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [ 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2 Thereafter, Order-in-Original No. 05/2011 (ADC) dated 31.01.2011 came to be passed confirming the demands, as proposed, against which it appears that the appellant approached the First Appellate Authority; but however, even the First Appellate Authority having dismissed their appeal vide impugned Order-in-Appeal No. CMB-CEX-000-APP-157-13 dated 23.04.2013, the present appeal has been filed before this forum. 4. Today, when the matter was taken up for hearing, Shri R. Balagopal, Learned Consultant appeared for the appellant and Smt. Sridevi Taritla, Learned Additional Commissioner, appeared for the Revenue. 5. The Learned Consultant for the appellant submitted, at the outset, that under similar set of facts, the co-ordinate Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority has recorded that an offence case was registered against M/s. KFPL for non-payment of Service Tax under business auxiliary service, which included the services of powder coating that were done by the appellant. 8.2 The Adjudicating Authority has referred to the decision of the Hon ble Apex Court in the case of M/s. Gujarat Steel Tubes Ltd. v. State of Kerala [1989 (42) E.L.T. 513 (S.C.)] and also the following orders of co-ordinate CESTAT Benches: - (i) A.G. Shibu v. Commissioner of Cus., C.Ex. S.T., Cochin [2008 (10) S.T.R. 317 (Tri. Bang.)]; (ii) PSL Corrosion Control Services Ltd. v. Commissioner of C.Ex. Cus., Daman [2008 (12) S.T.R. 504 (Tri. Ahmd.)]; (iii) Commissioner of C.Ex., Mumbai-I v. Clad Mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi v. M/s. Melange Developers Pvt. Ltd. [2020 (33) G.S.T.L. 116 (Tri. LB)] has held that the Service Tax liability of a sub-contractor would never cease, even when the main contractor remits Service Tax. Thus, the contention of the appellant that there was no Service Tax liability on the part of the appellant, being a sub-contractor, would not hold any water in view of the decision of the Learned Larger Bench (supra). 10. Therefore, we are of the view that on merits, the appellant has no case. 11.1 It has also been urged by the Learned Consultant for the appellant that the entire exercise is revenue neutral since any amount of tax paid by them as sub-contractors could be availed by the main contractor as CENVAT Credit. 11.2 We d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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