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2011 (3) TMI 217 - CESTAT, MUMBAIRemand - Whether sub-contractor is not liable to pay service tax if the main contractor has paid the service tax - The contention of the appellant, which is to be considered at this stage, is that the benefit of Notification No. 12/2003-ST dated 20.6.2003 should be granted to them on the strength of the available documentary evidence - In the interest of justice, having due regard to the Hon ble High Court s order, we have taken this additional evidence on record with a view to avoiding delay of administration of justice in the case - Both sides agree that the responsibility to examine these documents is with the original authority. We, therefore, are inclined to remand the case to that authority for expeditious de novo adjudication of the matter whether the assessee is entitled to the benefit of certain circulars - assessee had, in fact, claimed support from certain circulars which were in force during the period of dispute - Prima facie the said circulars favoured the appellant - In the result, the impugned order is set aside and this appeal is allowed by way of remand
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