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2009 (2) TMI 391 - AT - Service TaxSub-Contractor- the appellant is a sub-contractor and the service tax for the services rendered by the appellant has already been paid by the main contractor. However, he submits that the Commissioner (Appeals) has rejected the appeal for their failure to make a pre-deposit of entire dues as per the stay order and their modification application has also been rejected. Held that- the Commissioner (Appeals) has not decided the case on merit, we remand the matter to the Commissioner (Appeals) to decide the case on merit, without insisting on any pre-deposit.
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