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TMI Blog2014 (11) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... is stand is not a new one taken at the first time before the Tribunal, but has been communicated by the principal contractor at the earliest point of time even before the Adjudicating Authority. The appellant is only a civil contractor working under the principal contractor. If records are available with the Department, then there is no reason why the authority should have refused to go into the claim and verify the bona fides of such a plea of payment of service tax. At this point of time, we are not testing the merits of the documents furnished, namely, ST-3 returns and other connected documents. But that will be a prima facie material for us to consider that the issue requires to be properly considered by the Department in the light of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Infrastructure Limited have deducted the service tax liability and had paid the same to the Department. To support this plea that the principal contractor RNS Infrastructure Limited had paid the service tax component, the appellant relied upon the letter dated 04.10.2010 addressed by the RNS Infrastructure Limited to the Superintendent of Central Excise, Cantonment, Trichy that they have discharged the service tax liability and they have also enclosed the copies of ST-3 returns, TR-6 challans and the work bill copies etc. 3. A show cause notice was issued after completion of the enquiry on 19.10.2010 demanding a sum of ₹ 14,65,903/- as service tax payable for the period 16.6.2005 to 31.3.2010. The appellant filed a reply to the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for non-compliance of the condition imposed and as a consequence, the appellant filed C.M.A.No.2053 of 2014. 5. Notice was ordered to the respondent and Mr.T.Chandrasekaran, learned standing counsel entered appearance for the respondent/Department. 6. Mr.K.Jayachandran, learned counsel appearing for the appellant prima facie pleaded that the principal contractor RNS Infrastructure Limited has paid the entire service tax and hence the demand on the appellant on the same transaction would amount to double taxation. He further pleaded that originally, the service tax liability was on the main contractor and only by circular dated 23.8.2007, it was clarified by the Board that the sub-contractor is liable to pay the service tax. The docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department ought to have consider payment of service tax in the light of such statement. This stand is not a new one taken at the first time before the Tribunal, but has been communicated by the principal contractor at the earliest point of time even before the Adjudicating Authority. The appellant is only a civil contractor working under the principal contractor. If records are available with the Department, then there is no reason why the authority should have refused to go into the claim and verify the bona fides of such a plea of payment of service tax. At this point of time, we are not testing the merits of the documents furnished, namely, ST-3 returns and other connected documents. But that will be a prima facie material for us to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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