2007 (8) TMI 293

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.... Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit and penalty, we proceed to decide the appeal itself. 2. The service tax has been confirmed against the applicant appellant, who is a sub-contractor of the main contractor M/s. L&T Ltd. & M/s. Engineers India Ltd. The above factual position....