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TMI Blog2016 (12) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... ain contractor. However, there is no clarity on the amount which the appellant has discharged liability as main contractor and regarding the amount which the appellant contends that he is not liable to pay as a sub-contractor. It is therefore fit to remand the matter - appeal allowed by way of remand. - ST/22981/2014 - A/31425/2016 - Dated:- 9-12-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Y. Sreenivasa Reddy, Advocate for the Appellant Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent ORDER [ Order per: Sulekha Beevi, C.S. ] 1. The appellants are engaged in undertaking fabrication, erection, commissioning and installation of various equipments/structures for M/s RINL and M/s JSW Ltd., etc. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority under the category of Erection, Commissioning and Installation services and also for an amount of ₹ 39,375/- confirmed under the category of Supply of Tangible Goods service. He submitted that the appellant had discharged service tax liability to the tune of ₹ 1,49,001/- which has been appropriated by the lower authority. He submitted that the appellant did most of the works as sub-contractor to the main contractors viz: M/s L T Ltd, M/s JSW Ltd etc. The appellant did not discharge service tax in these case for the reason that the main contractor had paid the service tax on the entire contract amount. The SCN is issued on the view taken by the department that even though the main contractor has discharged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relying upon the Board Circular to conclude that appellant as a sub-contractor has to pay service tax even though service tax is discharged by main contractor. The Ld. Counsel relied upon the decision laid in the case of M/s DNS Contractor Vs CCE, Delhi [2015 (37) STR 848 (Tri.-Del)], M/s West Coast India Constructions Vs CCE ST [2014-TIOL-2699-CESTAT-BANG] and Nana Lal Suthar Vs CCE, Jaipur-I [2015-TIOL-2357-CESTAT-DEL] to convass the proposition that when the main contractor has discharged the service tax liability the sub-contractor is absolbed from the liability to pay tax on the same services. The Ld. Counsel has relied upon the decision in the case of CCE, Kanpur Vs M/s Shri Shanker Engineering Works [2014 (36) STR 436 (Tri.-Del)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) has confined his discussion only to the issue whether the appellant is liable to pay service tax even though the main contractor has discharged the service tax liability on the entire contract. This issue stands covered by the judgment relied by appellant. The Commissioner (Appeals) had relied upon the Board Circular. Needless to say that the Board Circular is not binding upon the assessee. However, the other contentions have not been considered at all. It is seen that appellant has paid service tax for some services which he was main contractor. However, there is no clarity on the amount which the appellant has discharged liability as main contractor and regarding the amount which the appellant contends that he is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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