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2018 (1) TMI 1017

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..... paid the service tax - Held that: - the said does not stand examined by the lower authorities - Inasmuch as there is no clear finding of the lower authorities on the said issue, it is deemed fit to set aside the impugned order and matter remanded to the Original Adjudicating Authority for examination of the said plea of the appellant - appeal allowed by way of remand. - ST/1043/2011-CU[DB] - ST/A .....

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..... arried out the said contract given to them by the Thermal Power Station and have further allotted the same to one M/s Ram Lalloo Civil Construction. Further, inasmuch as they have finalized the rates with M/s NTPC along with the service tax, the same condition has been adopted by them while awarding the work to their sub agency M/s Ram Lalloo Civil Construction. As such it is the responsibility of .....

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..... lity would fall upon them, inasmuch as no service activity was undertaken by them and the entire contract was further contracted to M/s Ram Lalloo Civil Construction who might have paid the service tax on the said, does not stand examined by the lower authorities. In fact, if the entire activity stands carried out by M/s Ram Lalloo Civil Construction without the appellant carrying out any part of .....

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