2017 (9) TMI 917

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..... lants being a sub-contractor is liable to pay service tax when the main contractor has discharged the service tax is neat question of law, which needs to be considered. On perusal of the orders of both the lower authorities, we find that this vital legal issue has not been considered - the matter needs to be remanded - appeal allowed by way of remand. - ST/791 & 792/12 - A/88778-88779/17/STB - Da .....

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..... ered as the same is based on the facts and the legal issue to be reconsidered. As regards the demand of ₹ 36,000/-, which is for the period after 23/08/2007, the learned Counsel raised no objection which was already paid along with interest. He placed reliance on the following judgements: a) Urvi Constructions - 2010 (17) STR 302 (Tri-Ahmd) b) Newton Engg. Chemicals - 2008 (1 .....

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..... e tax is neat question of law, which needs to be considered. On perusal of the orders of both the lower authorities, we find that this vital legal issue has not been considered. Therefore, the matter needs to be remanded. The appellant relied upon various judgements on the issue in hand which are also to be considered while passing the denovo adjudication order. The issue of limitation is also .....

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