9911796707
TMI Blog2010 (4) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the fabrication, erection, installation and commissioning works undertaken by the appellant will fall under the category of 'erection, installation and commissioning service' with effect from 10-7-2004 and having not discharged the service tax liability, they are liable to pay the service tax. Assessee contended that main contractor had discharged service tax liability on entire service re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,000 under section 77 (h) Penalty - Rs. 98,87,871 under section 78. 2. The issue involved in this case is regarding the service tax liability on the various projects undertaken by them. The adjudicating authority has come to the conclusion that the fabrication, erection, installation and commissioning works undertaken by the appellant will fall under the category of 'erection, installation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax liability on the entire service rendered and as sub-contractor, they are not liable to pay service tax. 5. Ld. DR reiterates the findings of the lower authority. 6. On perusal of the record, we find that the adjudicating authority has not addressed the plea of the appellant that they are sub-contractors and the main contractors have discharged the service tax liability. The fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the assessee/appellant the very exemption, if due, from service tax if the service tax liability is discharged by the main contractors. Since the issue involved in this case requires appreciation of the evidence on the factual matrix, we, without expressing any opinion on the merits of the case, hold that the impugned order is a non-speaking order on the point/plea raised by the appellant, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
