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TMI Blog2017 (5) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri Sudarshan, Prop. for the Respondent ORDER Per: Devender Singh The Revenue has filed this appeal against the Order-in-Appeal No.59-60/JSR/2011 dated 22.09.2011 passed by the Commissioner (Appeals), Central Excise Service Tax, Ranchi. 2. Brief facts of the case are that M/s.Om Construction, a sub-contractor of the principal contractor M/s. Tarapore Co., is engaged in providing various taxable services like 'Site Formation and Clearance Service', Manpower Recruitment and Supply Agency and Commercial and Industrial Service w.e.f. 16/06/2005 to their principal contractor. For 'Site Formation and Clearance Service and Manpower Recruitment and Supply Agency', they have not taken any service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is a service tax provider, is no longer res integra. The issue is squarely covered by the judgement of this Tribunal in the case of Sunil Hi-Tech Engineers Ltd. (supra), wherein this Tribunal has held as under:- 18. I have carefully gone through the various arguments advanced by the ld. Advocate for the appellant, learned AR as also various arguments written by my learned brothers. At the outset, I think it would be appropriate to understand why circulars are issued by the Board and their scope or validity. Most of the circulars issued by the Board are to explain the intentions of particular provisions of Customs, Central Excise and Service Tax. These circulars also give interpretation of law. Circulars are generally issued with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider. The fact that services provided by such sub-contractors are used by the main service provider for completion of his work does not in any way alter the 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 service is intended for use as an input service by another service provider does not alter the taxability of the service provided. At times circulars are also used by the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific services. These clarifications were not clarifying any legal interpretation or any provisions of Act/Rule but more were in the administrative nature to sort out cascading effect on service tax. Perhaps, a better way would have been to issue notification achieving the same objective. Be that it may be, this Tribunal cannot extend the scope of such circulars to other services, particularly which were not in existence at that time. Service tax law has been extended to a large number of services from 2002 onwards and scheme of Cenvat credit was extended to services, no such circular has been issued in respect of any of the services which became taxable in 2002 or afterwards. Even in respect of services which were taxable before 2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994, as discussed in para 7.8 above. The quantum of penalties will have to be re-determined after re-computing the service tax demand. Thus the matter is remanded back to the adjudicating authority for de novo consideration as discussed above. 7. We find that the Respondent filed a written submission before this Tribunal. It has referred to various case laws in the said Written Submission. We find that the decision of the Tribunal in the case of Sunil Hi-Tech Engineers Ltd. (supra) is directly on the issue before us and therefore, there is no need to look into the other case laws. It is contended by the Respondent in the Written Submission, that the Hon ble Bombay High Court admitted the appeal filed by the assessee against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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