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2007 (8) TMI 293 - CESTAT AHMEDABAD
Appellant, who is a sub-contractor – in view of Tribunal’s decisions in case of M/s. OIKOS v. CCE, Bangalore and M/s. BBR (India) Ltd. v. CCE, Bangalore, sub-contractor is not liable to pay the service tax - the impugned order is set aside and remand the matter to the Commissioner for fresh decision in the light of the ratio of the law declared by the Tribunal referred above