TMI Blog2013 (5) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ement indicating that the labourers are supplied on instruction of mine supervisor and they were working as per the instructions given by the supervisor. - matter needs reconsideration - pre deposit ordered for Rs. 2 lakhs - subject to compliance matter remanded back to commissioner (appeals). - Appeal No.ST/349/2012 - - - Dated:- 1-1-2013 - Mr. M.V. Ravindran, and Mr. B.S.V. Murthy, JJ. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in his order and hence the matter needs re-consideration by the first appellate authority. 4. Accordingly, we dispose off the Stay Petition and take up the appeal for disposal. 5. After hearing both sides and on perusal of the records, we find that the issue involved in this case is regarding Service Tax liability on the appellant on the ground that they have supplied labourers to their serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were working as per the instructions given by the supervisor. We find the issue needs to be considered on merit by the first appellate authority for which we are of the view that the appellant should be put to some condition. 7. Accordingly, we direct the appellant to deposit an amount of Rs.2 lakhs (Rupees Two Lakhs only) within a period of eight weeks from today and report compliance on 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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