One of my party i.e. ABC (prop. firm) is providing
repairing/alteration service relating to Comm.
Construction.. (not new construction), they have provided a
repairing/alteration service to one co-op. bank...i.e.
XYZ . At the time of audit by central excise dept.,
officers has asked/directed to bank to pay the service tax
by the ABC (for year 07-08 & 08-09)..... Now, my question
is ..:Is my Party ABC liable to pay the service tax ?