2008 (2) TMI 242

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..... y sub-contractor is questioned by revenue - service tax authority at the applicant’s end, do not have power to re-assess the tax paid at supplier’s end and the recipient of the services cannot be called upon to not to avail the credit, as it would amount to re-classification of services rendered - prima facie case for waiver of pre-deposit
Shri M.V. Ravindran, Member (J) Shri Bharat Raichandan .....

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..... service tax authority at the applicant's end, do not have power to re-assess the tax paid at supplier's end and the recipient of the services cannot be called upon to not to avail the credit, as it would amount to re-classification of services rendered. I find from the records that the applicant had already deposited 50% of the amount, tax and penalty. Considering all these aspects, I am of the v .....

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