9911796707
TMI Blog2013 (12) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... By stay order dt. 12.3.2013, the applicant was directed to deposit entire amount of tax within 6 weeks and to report compliance today. Today, when the matter was called, ld. advocate submits that they have filed application for admission of additional evidence and also modification of stay order. He further submits that the present stay order may kindly be modified in the light of the additional e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that services provided by such sub-contractors are used by the main service provider for completion of his work does not in any way alter the fact of provision of taxable service by the sub-contractor. Services provided by sub-contractors are in the nature of input services. Service tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding service as defined in Finance Act, 1994 and was liable to pay tax but did not pay tax. Now through the present application for submitting additional evidence, an effort is being made to show that the main contractor has discharged such liability. In the first place the scheme for levy and collection of tax does not support such a system. Secondly it is almost impossible to confirm that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary verification which cannot be supported. It was in such circumstances that the Tribunal directed the applicant to deposit entire amount of tax. There is no subsequent development after passing of the stay order. As such, there is no reason for modification of the stay order. Accordingly, application for modification of stay order is rejected. Application for additional evidence would be looked ..... X X X X Extracts X X X X X X X X Extracts X X X X
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