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TMI Blog2019 (11) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... before it? HELD THAT:- The Court is of the view that the matter ought to be remanded to the CESTAT for a fresh consideration of the department s appeal. It is pointed out by Mr. Mittal, learned counsel for the Appellant that all the relevant documents, including the contract in question, were already produced in the enquiry prior to the issuance of the SCN and was already available with the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh consideration of the appeal before it. 2. The short question before the CESTAT, in the appeal filed by the department before it, was whether the Appellant was liable to pay service tax for the work of shifting and laying of the water pipelines for the Delhi Metro Rail Corporation ( DMRC ), undertaken by it. The contention of the Appellant is that the service tax was sought to be le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, the CESTAT dismissed an application for rectification of mistake being ROM No.51133 of 2018. 4. Having heard learned counsel for the parties, the Court is of the view that the matter ought to be remanded to the CESTAT for a fresh consideration of the department s appeal. It is pointed out by Mr. Mittal, learned counsel for the Appellant that all the relevant documents, including the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earliest convenience, and preferably within six months from the date fixed by this Court for listing of the appeal before it for directions. 6. The impugned orders dated 17th May, 2018 and 25th January, 2019 of the CESTAT are accordingly set aside. The appeal of the department being Appeal No.ST/2258/2012 will now be listed before the CESTAT for directions on 2nd December, 2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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