9911796707
TMI Blog2014 (4) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... not discharge Service Tax liability if the Service Tax liability is discharged by the main contractor, prima facie, seems to be law which has been settled by the various decisions of the Tribunal. Post 23.08.2007, there are views expressed by the Tribunal as to the Service Tax liability on the sub-contractor that needs deeper consideration. Keeping in mind that the appellant has already deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay Petition is filed for the waiver of pre-deposit of the amounts involved. The amounts which are confirmed by the adjudicating authority and have been upheld by the appellate authority by dismissing appeal for non-compliance of pre-deposit ordered. The amounts were confirmed on the ground that for the period October 2005 to September 2010, the appellant has not discharged the Service Tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability on the sub-contractor does not arise, is the law which has been settled by various judgments and the same was not considered by the adjudicating authority as also by the first appellate authority and that the first appellate authority has also not considered the various case laws on the issue. It is his submission that since the first appellate authority has not passed an order on the mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax liability is discharged by the main contractor, prima facie, seems to be law which has been settled by the various decisions of the Tribunal. Post 23.08.2007, there are views expressed by the Tribunal as to the Service Tax liability on the sub-contractor that needs deeper consideration. Keeping in mind that the appellant has already deposited an amount of Rs.10 lakhs, we still find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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