TMI Blog2015 (10) TMI 2484X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue concerning the pre-deposit should be considered afresh by the CESTAT. - Matter remanded back - SERTA 1/2015 & CM APPL 23104/2015 - - - Dated:- 12-10-2015 - DR. S.MURALIDHAR MR. VIBHU BAKHRU, JJ. For the appellant: Mr.C. Hari Shankar, Senior Advocate With Mr. S. Sunil, Advocate. For the respondent: Mr. Satish Kumar, Senior Standing counsel. ORDER 1. This appeal by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order in original dated 21st August 2013 where the Commissioner has observed that since the show cause notice was issued to the Assessee demanding service tax under the item Commercial or Industrial Construction Service‟, the dispute raised by the Assessee as regards the correct classification of the services provided by it merits no consideration . It is further pointed out that this v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which will go to show that (a) value added tax was collected from the principal contractor for the goods supplied by the Assessee as part of the composite works contract and; (b) in any event, the entire service tax payable has already been remitted by the principal contractor. 4. The Court is of the view that since the above submissions have not merited consideration by the CESTAT, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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