2012 (8) TMI 341

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..... nce not liable to tax - Held that:- On perusal of the certificates issued by original contractor, we find that the original contractor had given ref. no. of the contract and also their service tax registration no. which could have been verified by the lower authority inter departmentally. In our considered view this should have been done by the adjudicating authority before adjudicating the issue. .....

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..... atel, the partner of the appellant appeared in person and submitted that the payment of amount received by them is as a sub-contractor of M/s. Swayin Associate, M/s. Mascon Multi service Consultant Pvt. Ltd., M/s. MWH India Pvt. Ltd. and M/s. Despande Patil Consultants. It is submitted that the main contractor was discharging the service tax liability on the entire contract executed by them and .....

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..... s in error to direct the appellant to produce the account and accounting procedure of the original contractor. On perusal of the certificates issued by original contractor, we find that the original contractor had given ref. no. of the contract and also their service tax registration no. which could have been verified by the lower authority inter departmentally. In our considered view this should .....

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