2007-ST dated 23.08.2007, the appellant despite being a
subcontractor is liable to pay service tax. The appellant even though
had taken service tax registration ... Construction Services for
which the appellant got himself registered. The appellant as
subcontractor is thus held liable to discharge the service tax liability
under
applicable, burden is on the assessee to prove the work
done by subcontractors and prove their identity and genuineness.
4. When the aggrieved assessee preferred ... work to its
employees, who in turn gave it to some unknown subcontractors, who
does not have either bank account or PAN and whose details
levies payable by the Respondent to the exchequer
and not by the Subcontractors to the exchequer. Since the
taxes, duties and levies on BOP were ... paid by the
subcontractors of the Respondent to the exchequer and not
by the Respondent, the Petitioner was not liable to pay/
reimburse the same
five others were employed in the above
mentioned construction work through a subcontractor by name Bhavani
Erector Private Limited (hereinafter referred to as 'BEPL ... awarded to BHEL by
TANGEDCO; that BHEL entrusted the construction work to
subcontractors; that the work of 'Erection, testing, assistance for
commissioning and trial
Indian waters, at his issue forwarding letter upon
cost. request from Subcontractor
Con tract 01 shall ensure supported by all relevant
that the Drilling Unit
awarding parts of the
same to subcontractors iii) through piece rate workers and in
combination of (i), (ii) and (iii).
(ii) The core activity ... proof adverse inference about any
undisclosed income arising out of transactions with subcontractors
and vendors who were suspected to be non genuine
view of the above observations, disallowed the payment made
to the subcontractors for Rs. 1,57,64,947/- by holding the same as bogus ... confirming the disallowances to the extent of 10% of
payments the subcontractors. The relevant findings of the Tribunal in above
mention appeals are extracted
development of infrastructure facilities on its own. It is not a subcontractor. )
The ratio of the said judgment is squarely applicable to the appellant ... quite different. In that case, the assessee was employed
as a- subcontractor to carry out civil work and that a portion of the contract
Owner shall nominate one arbitrator
(the "first" arbitrator) and the Subcontractor shall
nominate one arbitrator (the "second" arbitrator).
The two arbitrators ... thereafter, by means of
amicable settlement/arbitration, will not entitle the
Subcontractor to stop or delay the work and the
Subcontractor shall continue to perform
preceding sub-clause, the Contractor may by
notice in writing to the Subcontractor require that any dispute under this
Subcontract shall be referred ... consecutively as he may think just and
convenient and provided that the Subcontractor is allowed to act as a party to
the dispute between
