Liability of Sub-Contractor

2016-VIL-425-CESTAT-HYD-ST
Service Tax – Liability of sub-contractor when main contractor has discharged the service tax liability – whether the information/reply received under RTI Act can be accepted as evidence and is conclusive proof of payment of tax by main contractor
HELD – The information / document made available by the Public Information Officer is something which is already recorded in the official records of the public office/authority. On receiving application, the PIO just furnishes a copy of the information contained in the records kept in proper custody
The information so received shows that main contractor has paid service tax on the same services. The information having been provided by a public office under the provision of Right to Information Act, 2005, it is accepted as evidence – when main contractor has discharged the service tax liability, there can be no demand against the sub-contractor for the same services for the same period – impugned order is set aside and appeal is allowed