TMI Blog2012 (8) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire amount of contracts - thus tax liability cannot be fastened on the appellant - in favour of assessee. - ST/394/2011 - - - Dated:- 5-7-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Ankit Talsania, Chartered Actt.: for Assessee. Shri S.T. Gurshani, A.R.: for the Revenue. Per: M.V. Ravindran: This Stay Petition is filed for the waiver of pre-deposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the appellant herein. It is his submission that the said letter clearly states that M/s Siemens is discharging entire Service Tax liability on the entire amount of contracts and he would submit that out of the first contract, a part of the contract is sub-contracted to the current appellant, who had taken this plea before the adjudicating authority, but could not produce the evidence of disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, keeping all issues open, we remand the matter back to original adjudicating authority to reconsider the issue afresh taking on record any evidence which may be produced by the appellant. 7. Accordingly, the appeal is allowed by way of remand to adjudicating authority, who shall pass an order after following the principles of natural justice. (Dictated Pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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