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2013 (12) TMI 1381

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..... alled, we find that the confirmation of demand of Service Tax is on the ground that the appellant has not discharged the Service Tax liability for the period from 2003-2004 to 2008-2009. 2. Ld. Counsel appearing on behalf of the appellant submits that the Service Tax liability has been fixed upon the appellant on the ground that the appellant has not discharged the Service Tax liability under the .....

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..... gone in detail, which can be done only at the time of final disposal of appeal, as the claim of the assessee that they are sub-contractor needs to be considered from the records available. Even if it is so, Boards circular dt.23.08.2007 needs to be considered, which indicate that the sub-contractor is also liable to discharge the Service Tax liability. We find from the records that for the years .....

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..... riod of eight weeks from today and report compliance on 03.07.2013 to Deputy Registrar, CESTAT, Ahmedabad. Deputy Registrar, on ascertaining such compliance, will put up the file before the Bench for passing an appropriate order on 10.07.2013. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till .....

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