9911796707
TMI Blog2013 (7) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-contractor who is completing the job of cabling, is not discharging any Service Tax liability – Held that:- The amount of Service Tax liability is within the limitation period - the entire issue as regards activities conducted by the appellant would fall under Service Tax net or not needs to be considered in detail – small amount to be deposited by the appellant – stay granted. - ST/590/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the appellant. It is his submission that the appellant, while installing the EPABX system, outsources the services of laying of cables. On receiving the invoices from such oursourced sub-contractor, on completion of the job the appellant raises a consolidated bill on their customers. It is his submission that on consolidated bill, the appellant discharges the tax. It is also his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t's Stay Petition for waiver of pre-deposit of the amounts involved be allowed. 4. Ld.A.R. for the Department, on the other hand, submits that the appellant was aware of the fact of outsourcing of cabling work for the job received by them. It is his submission that they have not indicated this amount received by them towards cabling work, though they have accounted it separately. He would submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e query raised by the Audit party. We find that that there is no dispute that the appellant has maintained separate record as it was produced before the Audit party. At the same time, we find that there is an amount of Service Tax liability which is within the limitation period. We are of the view that the entire issue as regards activities conducted by the appellant would fall under Service Tax n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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