2015 (12) TMI 1319

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..... he company M/s. SKBDPL. Service tax law is very specific prescribing incidence of tax on the service provider who provides taxable services except the cases of reverse charge mechanism levy. Keeping the provisions of the enactment in view and modus operandi of the parties, without prejudice to the grounds of appeal of the appellants, appellant SKBDL is directed to deposit ₹ 20,00,000 within .....

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..... by a direction for pre-deposits. 2. Revenue supports adjudication. 3. Heard both sides and perused the records. 4. Para 6 of the order in the case of SKBDPL very specifically demonstrates the modus operandi between the parties. The partnership firm M/s. SKB entered into contract with the land owner and execution of the constructionwork was entrusted to the company M/s. SKBDPL. Service tax .....

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