2010 (9) TMI 1193 - HC - Service Tax

Summary

The Bombay High Court quashed the order of the Customs Excise & Service Tax Appellate Tribunal and remanded the case back to the Tribunal to decide two issues afresh: (i) entitlement to benefit of Notification No. 12/2003-S.T., and (ii) entitlement to benefits of circulars regarding service tax liability for sub-contractors. Both Central Excise Appeals were disposed of accordingly.