LABH CONSTRUCTION Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) THIS stay petition is filed for the waiver of the pre -deposit of an amount of Rs. 4,93,708/ -, interest thereof and equivalent amount of penalty.

(2.) THE abovesaid amount has been confirmed by the lower authorities on the ground that the appellant has provided the services of sub contractor services under the category of construction of residential construction.

(3.) LD . Counsel would submit that the adjudicating authority has dropped the proceedings inasmuch as he has admitted that appellant is a sub contractor. It is his submission that the first appellate authority has proceeded to rely on the Boards Circular dated 23 -8 -2007 to hold that the appellant is liable to pay the Service tax even for the period prior to that date. It is his submission that on 23 -8 -2007, Board had clarified that sub contractors are also required to discharge the Service tax liability. It is his submission that prior this date, there was a Boards circular which clarified that a sub contractor need not get registered and need not pay any Service tax liability as main contractor is discharging the Service tax liability.