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TMI Blog2018 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ot attract service tax during the material time - identical situation was analyzed by the Tribunal in the case of OIKOS Versus COMMISSIONER OF C. EX., BANGALORE-III [2006 (10) TMI 379 - CESTAT BANGALORE] wherein it was unequivocally held that appellant therein being a sub-contractor, levy of service tax was not justified - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) vide impugned order dt. 25.01.2010 set aside penalties under Section 76 & 78 of the Finance Act, however upheld the remaining portion of the lower authority's order. Hence this appeal. 2. Today, when the matter came up for hearing on behalf of appellant, Ms. N. Jothi Lakshmi, representing counsel for Shri S. Sankaravadivelu, Advocate on record submits that they were guided by Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the TRU circular is reproduced herein under : Para 4.4 of the Trade Notice No.53/1997dated 04.07.1997 Para 3.4 of the TRU Circular No.B.43/5/97-TRU dated 02.07.1997 The services should be rendered to a client directly, and not in the capacity of sub-consultant, associate consultant to another consulting engineer, who is the prime consultant. In case services are rendered to the prime co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.-Bang.) wherein it was unequivocally held that appellant therein being a sub-contractor, levy of service tax was not justified. In view of the very same Trade Notice /Board's Circular relied upon in this appeal also, hence without going further into the merits of the matter, we hold in favour of the appellant. Impugned order is therefore set aside and appeal is allowed with consequential ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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