2012 (10) TMI 556

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of the pre-deposit of an amount of Rs. 4,93,708/-, interest thereof and equivalent amount of penalty. 2. The abovesaid amount has been confirmed by the lower authorities on the ground that the appellant has provided the services of sub contractor services under the category of construction of re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ates the findings of the lower authorities. 5. On careful consideration of the submissions made by both sides, we find that the period involved in this case is of 2005-2006, 2007-2008 wherein, undisputedly the appellant has been considered as the sub contractor. Prior to 23-8-2007, there was a Board's circular which indicated that the sub contractors need not discharge service tax liability .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X