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TMI Blog2008 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited sum of Rs. 38.76 lakhs by cash and debited a sum of Rs. 1.12 Crores approximately from the Cenvat account against the instant demand of tax - Stay Application is allowed. - ST/92/2008-CST (BR) - ST/204/2008-(PB), - Dated:- 7-5-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri Rajesh Kumar, C.A., for the Appellant. Shri A.K, Mahajan, DR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to pay the tax. The learned Advocate on behalf of the Applicants drew the attention of the Bench to Trade Notice No. 26/03 dated 4-11-2003 issued by the Commissioner of Central Excise, Delhi-IV whereby it is clarified that the sub-contractor need not take a registration under Service tax as the Service tax is to be paid by the main contractor, service provider. He submits that the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been discharging its obligation of Service tax payment in respect of the entire value of Civil Construction for the project which also includes the package awarded to you to the Government by depositing the tax at Nagpur, where we have our centralized Service tax registration. Since BHEL is already paying the Service tax on the entire value of Civil work for the project, any further payment to G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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