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TMI Blog2009 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... s already been paid by the main contractor. However, he submits that the Commissioner (Appeals) has rejected the appeal for their failure to make a pre-deposit of entire dues as per the stay order and their modification application has also been rejected. Held that- the Commissioner (Appeals) has not decided the case on merit, we remand the matter to the Commissioner (Appeals) to decide the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sub-contractor again would amount to double payment of service tax for the same service and also taking note of the fact that the appeal has been rejected for not depositing all the dues as per the stay order and not on merit, we feel that in this case, there was no need for the Commissioner (Appeals) to require the appellant to deposit the entire amount of dues in view of the claim that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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