Service tax on execution of work of awarded tenders by appointing sub-contractor

Sushee Infra Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

We observe that the arrangement herein is that the appellant being a service provider for services as that of site formation, mining etc. were being awarded the tenders floated by various Government departments for receiving the aforesaid activities. Apparently and admittedly in such scenario the said different departments were the service recipients and the appellant has been the service provider as far as the service of site formation, mining etc., are

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