TMI Blog2023 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bench in the case of M/s Melange Developers was that whether a sub-contractor is liable to pay service tax where the main contractor has paid service tax on the total value of the contract. In the instant case, however, it is clear that M/s SETD have discharged the service tax payable by the Agent. Payment of service tax into the Revenue Exchequer is not in dispute. What is in dispute is who has to discharge the service tax liability - service tax having been paid, though, by the principal on the services rendered by the appellant, it cannot be a case of non-payment of applicable service tax. Once service tax is paid, there is no loss to the revenue of the Government, the question as to who has paid the same, remains a procedural issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Set Discovery Pvt. Ltd., was informed to the Department; M/s SETD have also given a certificate to the effect that for the period July 2003 to March 2005, they have paid service tax on behalf of the appellants. He relies on Navyug Alloys (P) Ltd. 2009 (13) STR 421 and Motiwal Yunus Jan Mohammad- 2017 (4) GSTL 34 and submits that as the tax stands paid by M/s SETD; the proof, of payment of service tax by M/s SETD, was submitted to the Appellate Commissioner vide submissions dated 23.08.2012. 4. Shri Shivam Syal, learned Authorized Representative for the Department, on the other hand, submits that the impugned order gives a clear finding that the appellants have not submitted any proof of deposit of service tax by the service recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. The facts of the impugned case are different from those in the case of M/s Melange Developers (supra) relied upon by the learned Authorized Representative. The issue before the Larger Bench in the case of M/s Melange Developers (supra) was that whether a sub-contractor is liable to pay service tax where the main contractor has paid service tax on the total value of the contract. In the instant case, however, it is clear that M/s SETD have discharged the service tax payable by the Agent. Payment of service tax into the Revenue Exchequer is not in dispute. What is in dispute is who has to discharge the service tax liability. We find that service tax having been paid, though, by the principal on the services rendered by the appellant, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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