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TMI Blog2018 (6) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the construction services or sub-contract of the main contractor of civil construction services - Neither any evidence has been shown to us to substantiate the plea that the main contractor has discharged Service Tax liability in respect of the said ‘Manpower Supply Services’ provided by the appellant - demand upheld - appeal dismissed - decided against appellant. - ST/2590/2012 - Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited and the manpower supplied by the appellant stands utilized by them in providing the construction services. 2. Ld. Advocate appearing for the appellant has not disputed that the said supply of manpower is a taxable service but has simplicitor submitted that the Service Tax was being paid by the service recipient. However, we note that the same plea was taken by the appellant before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged the Service Tax liability on construction service and that Service Tax has not been paid as the same was not charged in the bills. This makes it explicit that no Service Tax has been paid by the service provider in respect of the services of Manpower supply provided by the appellant. Accordingly, I hold that the appellant is liable to pay the Service Tax as confirmed in the impugned Order-in-O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire Service Tax. 4. After hearing the Ld. DR for the Revenue, we find that admittedly Manpower Supply Services cannot be considered to be either as a part of the construction services or sub-contract of the main contractor of civil construction services. Neither any evidence has been shown to us to substantiate the plea that the main contractor has discharged Service Tax liability in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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