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2010 (12) TMI 111 - AT - Service TaxImpugned order - Pre-deposit - The learned consultant submitted that in this case the service provided by the appellant was only for recruitment of the labour and wages were paid by the service recipient only - The department's contention is that appellant has received or can be said to have received the amount including the labourer wages, in view of the fact that TDS has been detected from the amount payable to the appellant - There are contradictory facts emerging from the bill raised by the appellant, the ledger of the appellant and the ledger of the recipient - In view of the fact that Commissioner has not passed the order on merit, the appeal itself is taken up for disposal with the consent of both the sides and matter remanded to the Commissioner (Appeals) with a direction to decide the issues on merit after giving opportunity to the appellants to present their case
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