between the various sub-contractors and the improper
planning and execution of the works by the EPC
contractor & its sub-contractors ... contractual issues between the Appellant and the EPC
Contractor and between EPC Contractor and its Sub-
Contractors. These type of issues are covered in situation
year under consideration, the assessee has given sub contract
worth Rs. 84,81,885/- to nine sub-contractors. The assessee has offered the profit ... sub contract work given by the assessee.
Even otherwise, applying the same rate of 4.5% of profit to the sub contractor than
the balance profit
assessee during the year sub-contracted its work of
excavation and evacuation of dry fly ash to various sub-contractors including M/s
Elecon Engg ... related concern, the sub-
contract rate given was on par with the other sub-contractors i.e. Rs. 15/- per MT. The
finding
assessee informed that the above two works were sub-let to
a sub-contractor, since the assessee was not ready to carry out these works ... works, as a result, it
preferred to sub-let the contracts to another sub-contractor on
'no profit no loss' terms
account of a contractor during the course of business of plying,
hiring or leasing goods carriages, 3a[where such contractor owns
ten or less goods ... read
as under :
'194C. Payments to contractors and sub-contractors.--(1) Any
person responsible for paying any sum to any resident (hereinafter
in this
made under sub-section (1)
or sub-section (2) from........ Provided that.......
Provided further that no deduction shall be made under sub-
section (2), from ... contract between the contractor and a co-
operative society or in pursuance of a contract between such
contractor and the sub-contractor in relation
NTPC and was due to the failure on
the part of contractors/sub-contractors;
(ii) Disallowance of Rs. 2132 lakhs on pro rata basis ... unison with associated suppliers/contractors/sub-contractors. The
problems related to the failure on the part of contractor/sub-
contractor to carry out the works
work therefore, the factum of discharging and executing sub contract work
by the recipient sub contractors cannot be ruled out or dismissed at the
threshold ... financial constrain by
discharging the sub contract work without receiving any payment by the
related sub contractors, which is a hidden benefit to the assessee
carrying out full or part of the construction then
such sub-contractor would be liable to pay Service Tax
as in that case, the NBCC ... appellant was
the main contractor. Appellant had appointed
sub-contractors all of whom have paid the tax
as required under the law. The question that
days. The work could be entrusted to listed sub-
contractors of HSL whose capacity was to turnout only one
ton or so of steel renewals ... Even in case of urgent works of this nature, when
local sub contractors working on RC rates were not suitable
and when suitable outside contractors
