2012 (10) TMI 556

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..... 07, there was a Board’s circular which indicated that the sub contractors need not discharge service tax liability if the main contractor is discharging the Service tax liability - subsequent to 23-8-2007, though the circular may be pressed into service for the purpose of demand of the Service tax, issue is a contentious one - show cause notice as well as both the orders have not given bifurcation .....

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..... 3. Ld. Counsel would submit that the adjudicating authority has dropped the proceedings inasmuch as he has admitted that appellant is a sub contractor. It is his submission that the first appellate authority has proceeded to rely on the Board s Circular dated 23-8-2007 to hold that the appellant is liable to pay the Service tax even for the period prior to that date. It is his submission that o .....

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..... ng the Service tax liability. 6. We also find that subsequent to 23-8-2007, though the circular may be pressed into service for the purpose of demand of the Service tax, we find that the issue is a contentious one. We find that the show cause notice as well as both the orders have not given bifurcation of the amount of the Service tax liability that amount arises on the appellant after 23-8-2007 .....

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