TaxTMI 
TaxTMI 
2011 (3) TMI 217
X X X X Extracts X X X X
X X X X Extracts X X X X
...., which was passed in Central Excise Appeal No. 10/2010 filed by the assessee and Central Excise Appeal No. 11/2010 filed by the department. The Hon ble High Court ordered remand in the following terms. By consent the order of the Customs Excise & Service Tax Appellate Tribunal, Mumbai dated 28.8.2009 is quashed and set aside and the matters are remanded back to the Customs Excise & Service Tax Appellate Tribunal to decide the two issues afresh in accordance with law; namely, (i) whether the assessee has produced documentary evidence so as to hold that the assessee was entitled to the benefits of various circulars wherein it is held that a sub-contractor is not liable to pay service tax if the main contractor has paid the service ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es issued by the appellant to their client namely NTPC. He is ready with this compilation, which we have taken on record and perused. The learned counsel submits that this is a compilation of all the invoices issued by the appellant to NTPC for the period of dispute. The learned SDR submits that these documents were not produced by the appellant in the earlier round. The learned counsel has no quarrel with this submission of the learned SDR. 3. From the original records of this case coupled with the Hon ble High Court s remand order, it appears to us that neither side chose to honestly inform their lordships that the documentary evidence available on record had been duly considered by this bench. Had it been the case of the appellan....