2009 (2) TMI 391 - AT - Service Tax

Sub-Contractor- the appellant is a sub-contractor and the service tax for the services rendered by the appellant has already been paid by the main contractor. However he submits that the Commissioner (Appeals) has rejected the appeal for their failure to make a pre-deposit of entire dues as per the stay order and their modification application has also been rejected. Held that- the Commissioner (Appeals) has not decided the case on merit we remand the matter to the Commissioner (Appeals) to decide the case on merit without insisting on any pre-deposit.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the stay petition unconditionally as the appellant, a sub-contractor, had already paid service tax through the main contractor. The case was remanded to the Commissioner (Appeals) for a decision on merit without requiring any pre-deposit. The appeal and stay petition were disposed of accordingly.