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Applicability of old circulars - Even in respect of services which were taxable before 2002, the earlier circulars became redundant in view of the change in law. - Tri
October, 20th 2014

We pass the following order The appellant is liable to pay service tax on the taxable services rendered by him in the capacity of a sub-contractor. The appellant's eligibility to the benefits of Notification No. 12/2003-ST and 1/2006-ST shall be examined by the adjudicating authority in the light of the evidences already available on record or on the basis of documentary evidence which the appellant shall submit forthwith to the adjudicating authority.

The service tax demands shall be re-computed thereafter in accordance with law. Extended period of time is invokable in the present case as the appellant has suppressed facts and consequently, the appellant is also liable to penalties under sections 76, 77 and 78 of the Finance Act, 1994, as discussed in para 7.8 above. The quantum of penalties will have to be re-determined after re-computing the service tax demand. Thus the matter is remanded back to the adjudicating authority for denovo consideration as discussed above.

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