9911796707
TMI Blog2013 (9) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... its. - appellant could have entertained a bona fide belief in not discharging the service tax liability as was indicated in Clause No15.2 of the agreement entered into with M/s. Mech Engineers & Erectors Ltd., which specifically states that the main contractor will discharge the service tax liability. On perusal of the records, we find that such a Clause has been implemented by the main contractor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80,590/- under the category of management, maintenance or repair services for the period October 2007 to March 2008; interest thereof and penalties under various Sections. 2. Learned counsel at the outset would submit that as regards the service tax liability under management, maintenance or repair service , the appellant has discharged the entire service tax liability along with interest durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer authorities. 3. Learned departmental representative on the other hand would contest the bona fide belief on the ground that there cannot be any bona fide belief on this. It is his submission that as per Circular No.96/7/2007-S.T. dated 23.8.2007, all the subcontractors are required to pay the service tax on the contract which has been given to them by the main contractor and the main contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the appellant could have entertained a bona fide belief in not discharging the service tax liability as was indicated in Clause No15.2 of the agreement entered into with M/s. Mech Engineers Erectors Ltd., which specifically states that the main contractor will discharge the service tax liability. On perusal of the records, we find that such a Clause has been implemented by the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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