9911796707
TMI Blog2023 (12) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13.10.1997 - Circular prescribes that when the Service Tax on the entire value was discharged by the main contractor the sub-contractor is not required to pay service tax - applicability of clarification via Circular No. 96/7/2007-ST dated 23.08.2007 - HELD THAT:- It is found that this case can be decided even without going into merit of the case that whether the service provided by the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Shri Amal Dave, Advocate for the Respondent ORDER The issue involved in the present case is that whether setting aside a demand by the Adjudicating Authority in respect of service provided by the appellant as a sub-contractor for the period prior to the Board Circular which prescribes that when the Service Tax on the entire value was discharged by the main contractor the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the Service Tax. Therefore, the appellant is liable to pay the Service Tax. 2. Shri Satyapal Singh Vikal, learned Assistant Commissioner (AR) appearing on behalf of the appellant reiterates the grounds of appeal. 3. On the other hand Shri Amal Dave, learned Counsel appearing on behalf of the respondent submits that this issue has been considered by this Tribunal in various judgments even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully considered the submissions made by both the sides and perused the records. We find that this case can be decided even without going into merit of the case that whether the service provided by the sub-contractor is liable to Service Tax or otherwise. We find that including the case laws cited by the respondent this Tribunal taking consistent view that during the period prio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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