TMI Blog2014 (7) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... r could at all be brought within the purview of taxable service attracting the service tax and such anomaly was clarified by issuing the aforesaid circular. This court, therefore, finds that all these aspects have not been dealt with by the Tribunal but the Tribunal has proceeded in a circuitous manner which is not sustainable. There is no recording of the Tribunal on the merits and this court, therefore, feels the said application should be considered afresh. - matter remanded back to tribunal - Decided in favour of assessee. - W.P. No. 6 of 2014 - - - Dated:- 28-1-2014 - Harish Tandon, J. For the Appellant : J.P. Khaitan, Senior Advocate, C.M. Ghorawat and Agnibesh Sengupta For the Respondents : Shiv Shankar Banerjee and K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by the said principal and, therefore, there cannot be a double taxation for the same services. In an appeal before the Tribunal an application seeking waiver of the pre-conditioned deposit of the service tax is taken out which came to be disposed of by the impugned order. The meaningful reading of the order impugned in this writ petition would suggest that the Tribunal has relied upon the principle laid down in case of Vijay Sharma and Company v. CCE, Chandigarh reported in [2010] 20 STR 309 (Tribunal) to record that the service tax liability could be fastened on the sub-contractor for the services so rendered. The Tribunal further proceeds to record that the onus lies on the petitioners to prove the payment of the service tax by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proceeded in a circuitous manner which is not sustainable. There is no recording of the Tribunal on the merits and this court, therefore, feels the said application should be considered afresh. Accordingly, this court quashed and set aside the impugned order. The Tribunal is directed to consider the application filed by the petitioners afresh after giving an opportunity of hearing as well as upon consideration of the materials produced before it and shall dispose of the same by passing the reasoned order in accordance with law. It is expected that the Tribunal would complete the exercise as indicated above within three weeks from the date of communication of this order. For abundant precaution, it is hereby mentioned that this order shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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