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TMI Blog2019 (5) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner have erred in dis-regarding the said certificate, without recording any reason - demand set aside. Charge of service tax from the appellant as a subcontractor - HELD THAT:- This issue is decided by Hon ble Patna High Court in the case of HINDUSTAN DORR-OLIVER LTD. AND ANOTHER VERSUS UNION OF INDIA AND OTHERS [ 1989 (9) TMI 355 - PATNA HIGH COURT] , wherein the Hon'ble High Court in the matter of sales tax under similar facts and circumstances of works contract, were the main contractor had claimed deduction of the turnover achieved through the subcontractor, on the ground that the subcontractor is also registered with the Department and have paid tax on such turnover. The Hon'ble High Court held that in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on its turnover achieved through the main contractor. 2. The brief facts of the case are that the appellant is providing the services of advertising and is registered with the department, filing the returns and making the compliances. Pursuant to investigation show cause notice dated 21/10/2011 was issued proposing to demand service tax of ₹ 72,21,643/- as short paid. Pursuant to adjudication service tax demand of ₹ 6,36,077/- have been confirmed along with equal amount of penalty under Section 78, the balance proposed demand of ₹ 65,85,566/- was dropped. The show cause notices was for the extended period 2006-07 to 2010-11. 3. Heard the parties. 4. So far the levy of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the Circular dated 23/08/2007 in confirming the demand of service tax. This issue, we find is decided by Hon ble Patna High Court in the case of Hindustan Dorr Oliver Pvt. Ltd. vs. State of Bihar, volume 75 Sales Tax cases page 211, wherein the Hon'ble High Court in the matter of sales tax under similar facts and circumstances of works contract, were the main contractor had claimed deduction of the turnover achieved through the subcontractor, on the ground that the subcontractor is also registered with the Department and have paid tax on such turnover. The Hon'ble High Court held that in the case of works contract there is one transaction, one sale. The work may be done either by the main contractor or through the subcontr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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