Sub-contractor cannot be asked to prove correctness of certificate issued by original contractors

CESTAT, AHMEDABAD BENCH Theodesh Consultants V/s. Commissioner of Central Excise ORDER NO. A/866/WZB/AHD. of 2012 S/1047/WZB/AHD. of 2012 APPLICATION NO. ST/S-1257 of 2011 APPEAL NO. ST/548 of 2011 JUNE 13, 2012 ORDER M.V. Ravindran, Judicial Member This stay petition is filed for waiver of pre-deposit of an amount of Rs. 9,91,975/- as service tax liability under the head ‘Survey and Map Making’ along with interest and penalty under various sections of Central Excise Act, 1944. 2. After hearing both the sides for some time on the stay petition, we find that the app...