2017 (9) TMI 879

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..... the main contractor will not absolve the appellant from its liability of payment of Service Tax, which was provided entirely different category of service - appeal dismissed - decided against appellant. - ST/627/2012-CU[DB] - 55033/2017 - Dated:- 12-7-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Present for the Appellant: None Present for the .....

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..... Engineers Service. 3. None appeared for the appellant, despite notice. Heard the ld. DR for Revenue. 4. It is an admitted fact on record that the service provided by the appellant is different, than the services provided by its client M/s. Consulting Engineer Group Ltd. Thus, in view of the CBEC Circular No.B 11/I/98-TRU dated 07.10.1998, service tax is required to be paid in case, the sub- .....

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..... Fabrics (India) Ltd. Vs. Joint Commr. Of C. Ex., Cus. S.T., Kochi 2016 (43) S.T.R. 175 (Ker.) and this Tribunal in the case of Engineers India Technical Services Vs. Commissioner of Customs and Central Excise, Raipur 2014 (34) S.T.R. 358 (Tri.-Del.) have held that there is no legal basis for the claim that service tax remittance by the principal contractor extinguishes the appellant s .....

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