9911796707
TMI Blog2019 (12) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... per N/N. 25/2012 ST dated 20.06.2012 - HELD THAT:- The services provided by the assessee were part of the main contract awarded by the State Government to the principles contractor. Further Commissioner (Appeals) has relied upon the instructions issued by the board itself laying down that in such a scenario no tax liability would fall upon the sub-contractor. There are no infirmity in the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is involved, we proceed to decide the appeal itself. As per facts on record, Government of Andhra Pradesh awarded a contract to the main contractor for canal work. The main contractor further sub contracted part of the work to the appellant, who rendered the services and did not pay any service tax by writing on the invoices that service tax is exempted as per Notification No.25/2012 ST dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of canal, dam or other irrigation work, from whole of the service tax. I find that there is no such condition, mentioned in the notification, so as to stipulate that the services cannot be sub contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be denied only on the ground that such services were provided through a sub-contractor. The appellant has therefore rightly claimed the benefit of the exemption provided under notification no.25/2012 ibid and the demand of service tax is legally not sustainable. As the demand is not sustainable on merits, no further discussion on the issue of jurisdiction and delay in passing of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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