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2015 (10) TMI 1306 - ALLAHABAD HIGH COURT

2015 (10) TMI 1306 - ALLAHABAD HIGH COURT - 2015 (40) S.T.R. 220 (All.) - Liability of Service Tax on manufacture and repairing of Hydraulic Service Trolleys whether appellant is a sub-contractor and liable to pay service tax? Held that:- Questions of fact can be best judged by Adjudicating Authority Matter remanded back. - CENTRAL EXCISE APPEAL No. - 283 of 2012 - Dated:- 21-7-2015 - Tarun Agarwala And Surya Prakash Kesarwani,J. For the Petitioner :- Shubham Agrawal For the Respondent : A .....

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004 to 3rd March, 2005. The Tribunal by its order dated 25th May, 2011 disposed of the appeal and remanded the matter to the Adjudicating Authority to re-examine the issue as to whether the appellant is liable to pay service tax or not. One of the grounds contended by the appellant was that in view of the circular issued by the department, no service tax was payable by the sub-contractor. According to the appellant, he was a subcontractor of M/s Hindustan Aeronautics Limited, Banglore, who in tu .....

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