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TMI Blog2009 (10) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This stay petition is directed against waiver of pre-deposit of the following amounts : (1) Service tax of Rs. 15,26,927/- (2) Education cess of Rs. 30,538/- (3) Penalty of Rs. 1000/- u/s 77 (4) Penalty of Rs. 15,57,465/- u/s 78 The confirmation of Service tax has arisen on the ground that the applicant has been providing services of packaging. The said confirmation has been upheld by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged by the sub-contractor if the original contractor has discharged the Service tax liability. 3. Learned SDR on the other hand would submit that there is no evidence that the main contractor is discharging the Service tax liability. It is the submission that in any case, Service tax liability on the sub-contractor will not arise if the services are of the same category which is not so in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a sub-contract, we find that the ratio of decision of this bench in the case of Evergreen suppliers (supra) (paragraph 8), covers the issue in favour of the applicant. The contention raised by the learned DR today, was also taken before this bench in the case referred above and it was negative by this bench. Since the issue involved in this case is prior to Master Circular and also on the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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