2013 (12) TMI 1221

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..... it report was provided on the basis of Board's circular dated 7.10.1998. In view of that, the allegation of suppression of facts, prima facie, is not sustainable - Stay granted. - ST/587/2010 - - - Dated:- 26-2-2013 - Mathew John And P.K. Das, JJ. For the Appellant : Ms Radhika, Adv. For the Respondent : Shri P Arul, Superintendent (AR) PER : P K Das The applicant has filed this .....

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..... a portion of the show-cause notice. He submits that show-cause notice was issued based on the internal audit report which detected non-payment of tax. He further submits that demand of tax on merit is sustainable. He relied upon the decision of the Hon'ble Supreme Court in the cases of Association of Leasing Financial Service companies Vs. Union of India - 2010 (20) STR 417 (SC) and All India F .....

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..... he case of erection, commission or installation is the service provided to a customer, the assessee in a capacity of a sub-contractor provided service to a main contractor is not required to pay service tax. 4. This aspect was clarified vide Board's Circular F. No. B/43/05/97-TRU dated 2.7.97 and F.No. B 11/01/98 TRU dated 7.10.98, where it was emphasized that no service tax is required to be .....

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