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2008 (5) TMI 83 - CESTAT, NEW DELHIConstruction of complex – appellant submitted that the flats on the land was constructed by their contractor and contractor has already paid the service tax on the same activity - Commissioner (Appeals) has dismissed the appeal for non-compliance of the condition of stay order and not decided the issue on merit. Therefore, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) to decide on merits
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