Bombay HC quashes Tribunal order on service tax benefits, remands for reconsideration

The Bombay HC quashed the Customs Excise & Service Tax Appellate Tribunal's order, remanding the case to address entitlement to notification No.12/2003ST benefits and circular benefits on subcontractors and service tax liability. The Tribunal is directed to reconsider these issues in compliance with the law.

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The Bombay High Court quashed the order of the Customs Excise & Service Tax Appellate Tribunal and remanded the case back to decide two issues: (i) entitlement to benefit of notification No.12/2003ST, and (ii) entitlement to benefits of circulars regarding subcontractors and service tax liability. The Tribunal is instructed to decide the matters afresh in accordance with the law.

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