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2014 (4) TMI 63 - CESTAT AHMEDABADWaiver of pre-deposit - levy of service tax on sub-contractor - Erection, commissioning and installation services, man power recruitment & supply agency services, commercial or industrial construction services - Held that:- the claim of the appellant that prior to 23.08.2007, the sub-contractor need not discharge Service Tax liability if the Service Tax liability is discharged by the main contractor, prima facie, seems to be law which has been settled by the various decisions of the Tribunal. Post 23.08.2007, there are views expressed by the Tribunal as to the Service Tax liability on the sub-contractor that needs deeper consideration. Keeping in mind that the appellant has already deposited an amount of Rs.10 lakhs, we still find that the appellant needs to be put to condition of depositing further amount for hearing and disposing the appeal by the first appellate authority - appellant directed to deposit an amount of Rs.5 lakhs - On such compliance being reported, the first appellate authority will restore the appeal to its original number and dispose of the same on merit, after following the principles of natural justice - Decided partly in favour of assessee. - Matter remanded back.
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