2013 (5) TMI 180

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....hese stay petitions raise a common issue and hence they are being disposed of by a common order. 2. The stay petitions are filed for the waiver of pre-deposit of the following amounts: Appellant Service Tax   Penalty   Interest   Shri Amrutlal Ramji Kapdi   Rs.2,76,406/- 1. Rs.5000/- (u/s 77 of the Finance Act, 1944) 2. Rs.2,76,406/- (u/s 78 of the Finance Act, 194....

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....d on them. It is his submission that all the three appellants are sub contractors of the main contractor and prior to 23.8.07 sub contractor was not liable to discharge the service tax liability. It is his submission that if such a benefit is given to the assessee, then the appellants have paid more than the amount which they are required to deposit. In support of his submission he produces statem....

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.... query from the bench, both sides agree that the only issue to be decided in this case is regarding the quantum of service tax liability on all the three appellants which needs to be gone into detail. In our considered view, this exercise would be better if it is left to the adjudicating authority. In view of this, without expressing any opinion on the merits of the case, we set aside the impugned....