1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR CENTRAL EXCISE APPEAL No. 10 OF 2010 (M/s Sunil Hi-Tech Engineers Ltd. ..vs.. Customs, Excise and Service Tax Appellate Tribunal and another) CENTRAL EXCISE APPEAL No. 11 OF 2010 (The Commissioner of Central Excise, Nagpur ..vs.. M/s Sunil Hi-Tech Engineers Ltd., Ramdaspeth, Nagpur and another) ------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders ------------------------------------------------------------------------------------------------------------------------------------ Shri F.T. Mirza, Advocate for the appellant, Shri Natrajan, Advocate for the respondents. CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 22 nd SEPTEMBER,2010 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 benefit of notification No.12/2003-ST dated 20-6-2003 ?; (ii) Whether 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 tax ? The Tribunal to decide the matters afresh, in accordance with law. Both the Central Excise Appeals are disposed of accordingly. JUDGE JUDGE pma