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TMI Blog2013 (6) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular 23.08.2007 to demand service tax - Held that:- The amount which has been received by them is prior to 23.08.2007 and by virtue of the main contractor having discharged the Service Tax liability, the appellant is not liable to discharge the Service Tax liability fortified by the fact that the earlier CBE&C circular, dt.6.6.1997 and 2.7.1997 specifically mentioned that the sub-contractors nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the appellant was a sub-contractor of M/s M.S. Patel and M/s Vishal Construction. He was awarded as a part of the works contract which was received by them and he received the amount contracted with main contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Tax. We also find that the Tribunal in the case of Monarch Surveyors Contractors , has specifically applied this circular and held in favour of the assessee therein, who was a sub-contractor prior to 23.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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