2010 (12) TMI 111

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..... luding the labourer wages, in view of the fact that TDS has been detected from the amount payable to the appellant - There are contradictory facts emerging from the bill raised by the appellant, the ledger of the appellant and the ledger of the recipient - In view of the fact that Commissioner has not passed the order on merit, the appeal itself is taken up for disposal with the consent of both th .....

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..... ent of the labour and wages were paid by the service recipient only. It is his submission that the service provided by them cannot be considered as man power supply. He also submitted that this was proved by the ledger of the service recipient also. 2. We have considered the submissions and we find that the Commissioner has elaborately discussed about the merits even though appeal ha .....

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..... rendered and the remuneration does not become clear. Under these circumstances we consider it appropriate that the Commissioner consider the issue on merit without insisting on pre-deposit. Accordingly we allow the stay petition. In view of the fact that Commissioner has not passed the order on merit, the appeal itself is taken up for disposal with the consent of both the sides and matter reman .....

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