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2010 (11) TMI 437 - AT - Service TaxRemand order - Consultant or Sub-consultant - The specific direction of the Tribunal was for limited purpose of checking the factual position whether the main consultant has discharged service tax liability on the entire amount - the Bench had clearly recorded a finding that the appellant being a sub-consultant - Impugned de novo orders concluding that appellant was a consultant - Both the lower authorities have come to the conclusion that the appellant is consultant to say that the lower authorities cannot take a different view than the view expressed by the Tribunal, unless the order of the Tribunal is stayed or set aside - The considered view that both the lower authorities have erred in passing the orders, which are beyond the scope of the remand order - Set aside the impugned orders and allow the appeal filed by the assessee
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