9911796707
TMI Blog2011 (3) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... it has to be verified as to whether the principal contractor has paid the service tax on the entire amount or not - Thus, the impugned order set aside and remand the matter to the original adjudicating authority for fresh decision to verify the certificate given by the principal as regards payment of service tax on the entire value. Demand - management consultancy services provided prior to 01.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x has been confirmed against the appellant, who is a practicing Chartered Accountant Firm duly registered with the Service Tax Department. The said tax stands confirmed for the period 2000 2002 to 2004 2005. 2. After hearing both the sides, we find that the service tax stands confirmed to the extent of Rs.20,09,803/- in respect of the services provided by the said firm to their principal Chart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /97/TRU, dated 6-6-1997 4. Circular F.No.B11/3/98/TRU, dated 7-10-1998 5. Urvi Construction Vs. CST, Ahmedabad [2010 (17) STR 302 (Tri. Ahd.)] 6. CCE Indore Vs. Shivhare Roadlines [2009 (16) STR 335 (Tri. Del.)] 7. Evergreen Suppliers Vs. CCE Mangalore [2008 (9) STR 467 (Tri. Bang.)] 8. Foto Flash Vs. CCE Bangalore [2008 (9) STR 462 (Tri. Bang.)] 9. Synergy Audio Visual Wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax on the entire value. 5. We further find that demand to the tune of Rs.41,871/- stands confirmed against the appellant under the category of management consultancy services provided prior to 01.08.02. The appellant s contention is that such services were not liable to tax prior to the said date in view of the Notification No.59/98 dated 16.10.98 and Notification No.15/2002 dated 01.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
