2019 (6) TMI 212

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..... et, therefore, there appears to be some error in computation of duty, therefore, the same needs to be reexamined - matter on remand. Demand of service tax - coating work of pipe carried out on the pipe supplied by the service recipient - sub-contract - time limitation - HELD THAT:- The authority below denied the benefit of sub-contractor only on the ground that during the relevant time, the cenvat scheme was operated, accordingly, the appellant was entitled to avail the cenvat credit and discharge the service tax. However, whether the circular is applicable and consequently whether the demand is hit by limitation or otherwise has not been dealt with properly by the lower authority, therefore, this issue also needs to be reconsidered - ma .....

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..... the service who is the main contractor. At the relevant time there was a Circular of Board according to which the sub-contractor were not liable to pay service tax when the main contractor is paying the service tax on the overall contract, therefore, the appellant being a sub-contractor need not to pay the service tax at the intermediate stage of contract as sub-contractor. He submits that if at all the duty is payable, the same is barred by limitation for the reason that as per the Circular the appellant had a bonafide belief that their service being provided by the appellant as sub-contractor is not liable for service tax at their end, therefore, the demand should be set aside on the ground of limitation itself. He placed reliance on the .....

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..... ears to be some error in computation of duty, therefore, the same needs to be reexamined. As regard, the duty demand on the coating of pipe, we find that the appellant raised the issue of being sub-contractor, accordingly, the demand is hit by limitation. From the impugned order, we find that the authority below denied the benefit of sub-contractor only on the ground that during the relevant time, the cenvat scheme was operated, accordingly, the appellant was entitled to avail the cenvat credit and discharge the service tax. However, whether the circular is applicable and consequently whether the demand is hit by limitation or otherwise has not been dealt with properly by the lower authority, therefore, this issue also needs to be reconside .....

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