2014 (8) TMI 581

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..... iscloses about the scope of work embodied in the work order. The authority tried to make effort in para 10 of the order but has also not demonstrated the case of the Revenue with sound reason. When the authority passed the order on 16-10-2010 by that time, decision of the Tribunal in the aforesaid two cases were available before him. But he has not at all looked into those decisions - Prima facie, .....

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..... ion Company - 2011 (23) S.T.R. 6 (Jhar.) and also the decision in the case of CCE, Jaipur v. Kumar Engg. Contractors - 2010 (18) S.T.R. 448 (Tri.-Del.), the appellant shall not be liable to pay service tax as Cargo Handling Agent . His alternative submission is that if the case is held to be Manpower supply that is not possible because that entry was not in the statute book at the material ti .....

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..... acie, we are satisfied that balance of convenience is in favour of the assessee. However, the matter requires examination on the basis of the contract. Therefore, dispensing with requirement of pre-deposit we remand the matter to the Adjudicating Authority to grant fair opportunity of hearing to the appellant and considering all averments as well as point of law, if any, raised shall pass a reason .....

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