2016 (1) TMI 650

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..... uch there is no legal liability on the assessee who is only a sub-consultant, to pay the service tax. - Held that:- As such we find that the dispute revolves around the evidence required to be produced by the assessee to show that the main consultant had paid the service tax on the full value. As per the appellant the said evidence was produced before the original adjudicating authority, who has n .....

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..... the service tax confirmed against them to the extent of ₹ 8,34,555/- (Rupees Eight Lakhs Thirty Four Thousand Five Hundred and Fifty Five only). 2. After hearing both the sides we find that the appellant is providing Consulting Engineer Services and is registered with the department and paying service tax, after filing the ST-3 returns. However, wherever he has provided sub-consultancy to .....

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..... e service tax on the full value of the services. 5. As such we find that the dispute revolves around the evidence required to be produced by the assessee to show that the main consultant had paid the service tax on the full value. As per the appellant the said evidence was produced before the original adjudicating authority, who has not adverted to the same. Ordinarily in the case of dismissal .....

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