9911796707
TMI Blog2015 (4) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... o. ST/87800/14 - - - Dated:- 16-12-2014 - Anil Choudhary And P. S. Pruthi,JJ. For the Appellant : Ms. Aparna Hirandagi, Adv For the Respondent : Shri D. Nagvenkar, Addl. Commr. (A.R.) ORDER Per: Anil Choudhary: The appellant M/s S.S. Patil Sons are Government registered contractors and are engaged in providing various services like Construction of Roads, Site preparation, Earth Moving and Demolition Service, Cargo Handling Service, Rent a Cab Operator Service and Supply of Tangible Goods Services etc. 2. As per show-cause notice of the Revenue for the extended period w.e.f. 16.06.2005 to March, 2010, the appellant had not paid or short paid Service Tax for the services rendered like 'Site Formation and Cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipes, rubble metal, etc. were deducted from gross receipts and Service Tax was estimated at ₹ 7.60 lacs and paid under the head 'Cargo Handling Services' the appellant is a sub-contractor and main contractor is Shri Shiv Sai Traders. The main contractor had paid Service Tax of ₹ 44,20,738/- for the period 2008-2009 and 2009-2010. Accordingly once the Service Tax has been paid by main contractor, the same is not demandable from the appellant (sub-Contractor). Further, the appellant regarding supply of tangible goods services states that, from perusal of contract, the quarry for extraction of murum shall not be made available by CIDCO. The contractor has to make his own arrangement for quarry at his cost. Until now the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pection of worn out tyres supplied by their customers to check the suitability of retreading, (ii) buffing of the tyres, (iii) patching on-the cuts, if any, applying of solution/adhesives on the surface, (iv) fixing the piece of the tread rubber and (v) heating the tyre to ensure the bonding to fix the tread rubber to the tyre. This Tribunal held that assessee is liable on gross amount charged for the transaction 6. The learned Counsel for the assessee who also relying on the case of Laxmi Tyres (supra) states, the issue have been considered by the Larger Bench in the case of Hindustan Aeronautics Ltd. vs. Commissioner of Service Tax, Bangalore - 2013 (32) STR 783 (Tri-LB) para 3 is reproduced below: 3. The Larger Bench of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
