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2018 (7) TMI 1791

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..... at the time of adjudication, it is fit to set aside the impugned order and remand the matter for fresh decision in the light of the law declared in the above referred decision of the Tribunal. Revenue neutrality - Held that:- As the main contractor has discharged the service tax liability on the gross value of the contract given to him and the present appellant is only a sub-contractor, the entire exercise would be revenue neutral - as the matter is remanded, the said fact would also be verified by the Commissioner. Time limitation - Held that:- The appellant being an illiterate person, and as such non-maintenance of records, does not confer any malafide intention upon them so as to show that the appellant were not maintaining the re .....

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..... d. reported in 2010 (19) STR 361 (Tribunal-Ahmd.). The prayer also get strengthened on the ground that the main contractor has already discharged its duty liability on the entire gross amount. Further, the demand stands assailed on the point of limitation. 4. Ld. D.R. appearing for the Revenue drew our attention to the detailed discussions of adjudicating authority. He has relied on the adjudicating authority s findings that the appellant are undertaking the erection and fabricating structurals. He has held the appellant s activity to be falling under the category of erection, commissioning and installation services. He submits that fabrication and erection are two separate services and merely because the applicant was engaged in the fa .....

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..... ndering of any service at this stage. As the said decision was not before the Commissioner at the time of adjudication, we deem it fit to set aside the impugned order and remand the matter for fresh decision in the light of the law declared in the above referred decision of the Tribunal. 6. Apart from the above, we also note that as the main contractor has discharged the service tax liability on the gross value of the contract given to him and the present appellant is only a sub-contractor, the entire exercise would be revenue neutral. As we are remanding the matter, the said fact would also be verified by the Commissioner. 7. Apart from that, we find that demand is barred by limitation. The appellant being an illiterate person, and a .....

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