2015 (10) TMI 1306

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n ORDER Heard learned counsel for the parties. The appellant is engaged in the manufacture and repairing of Hydraulic Service Trolleys ( HSTs) which is taxable under the Service Tax Law. The contract for maintenance and repair of HSTs was executed between Indian Air Force and M/s M/s Hindustan Aeronautics Limited , Banglore. HAL executed a subcontract for maintenance with the appellant . The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mit Mahajan, learned counsel for the department, we find that the issue is required to be examined as to whether the appellant is a sub-contractor or not and if he is sub-contractor whether he is still required to pay service tax or not is also to be examined These questions of fact can be best adjudicated by the Adjudicating Authority. Further, other issues so raised by the appellant can also be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X