2014 (3) TMI 116

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..... as declared that they collected service tax from NHAI and deposited the same to the Central Government in respect of the service rendered from 2004 to 2007 - prima facie case found for the appellant - Stay granted. - ST/1384/2012 - - - Dated:- 14-2-2013 - Mr. P.G. Chacko, J. For the Appellant: Shri Akbar Basha, Consultant For the Respondent: Mr. A.K. Nigam, Addl. Commissioner, (AR) .....

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..... lore: 2006 (4) S.T.R. 269 (Tri.-Bang.). Per contra, the argument of the Additional Commissioner (AR) is that the appellant cannot escape tax liability without establishing that the prime consultants in fact paid service tax. As against this submission of the learned Additional Commissioner (AR), the learned consultant produces specimen copies of declarations issued by the prime consultants. On a p .....

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