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TMI Blog2016 (2) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore the impugned demand is sustainable. - Held that:- the question of availability of 67% abatement under Notification No. 1/2006-ST loses relevance as whatever service tax the appellant paid can be deemed to be reversal of the Cenvat credit of service tax (paid by sub-contractor) taken by it (i.e. the appellant) when service tax paid by it (appellant) was not less than such credit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . These agreements were clearly divisible showing supply of towers and the service component relating to foundation, installation, erection, painting, earthling circuit etc. (ii) It sub-constructed the service component to sub-contractor which duly paid service tax. It also paid service tax on the service component by taking credit of the service tax paid by sub-contractor. The towers were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der for supply, installation/commissioning of ground based towers . The said order clearly shows separate amounts for supply for ground based towers and the service component detailed earlier. As stated by the appellant, it supplied towers to BSNL and sub-contracted, ECIS part to sub-contractor which duly paid service tax under ECIS. In these circumstances, prima facie the appellant itself did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact of provision of taxable service by the sub-contractor. Services provided by sub-contractors are in the nature of input services. Service tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services. The fact that a given taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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