2013 (6) TMI 259

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..... er (AR) Per: M V Ravindran: This Stay Petition is filed for waiver of pre-deposit of an amount of Rs.8,19,152/- confirmed as Service Tax liability, interest thereof and penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. Heard both the sides on the Stay Petition and perused the records. 3. On perusal of the records, we find that the demand is for the period 2005-2006 to 2006-2007, th .....

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..... 23.08.2007 and by virtue of the main contractor having discharged the Service Tax liability, we are of the view that the appellant is not liable to discharge the Service Tax liability. This our view is fortified by the fact that the earlier CBE&C circular, dt.6.6.1997 and 2.7.1997 specifically mentioned that the sub-contractors need not pay Service Tax if the main contractor has paid the Service T .....

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