2007 (8) TMI 293 - AT - Service Tax

Appellant who is a sub-contractor in view of Tribunal s decisions in case of M/s. OIKOS v. CCE Bangalore and M/s. BBR (India) Ltd. v. CCE Bangalore sub-contractor is not liable to pay the service tax - the impugned order is set aside and remand the matter to the Commissioner for fresh decision in the light of the ratio of the law declared by the Tribunal referred above

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by setting aside the impugned order and remanding the matter to the Commissioner for a fresh decision. The service tax liability of the sub-contractor was questioned, and the Tribunal referred to previous cases to support the sub-contractor's position. The appeal was allowed for a fresh decision based on the Tribunal's rulings.