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TMI Blog2014 (8) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... on of electricity bills, meter reading and collection of bills etc. M/s. I.T. Energy further sub-contracted the job to the appellant herein. It is seen that M/s. I.T. Energy paid the service tax on the entire amount including the value of the services being provided by the appellant. As such, they contested before the Original Authority that inasmuch as the main contractor paid the service tax, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - Dated:- 21-12-2011 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri K.K. Anand, Advocate, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. ORDER As the issue involved in both the stay petitions is identical, the same are being disposed of by a common order. Service tax to the tune of around ₹ 24.56 Lakhs stands confirmed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be in duplicate. For the above proposition, they relied upon the Board s Circular dated 2-7-1997, 23-8-1997 and 7-10-1998, which provided that if the main contractor have paid the service tax, levy of service tax against the sub-contractor is not required. They have also relied upon on the various decisions of the Tribunal as detailed below:- (1) OIKOS v. CCE - 2007 (5) S.T.R. 229 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n contractor has discharged the entire duty liability, second time confirmation of the demand against the present appellant, who is a sub-contractor only, may not be justified. Apart from the above, we also note that prima facie demand is barred by limitation having been raised on 9-4-2009 for the period 2003-04 and 2007-08. For the above reasons, we dispense with the condition of pre-deposit of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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