2015 (1) TMI 640 - AT - Service Tax

Demand of service tax - Imposition of penalty - Management, Maintenance or Repair Service - Held that - Following decision of assessee s own previous case 2015 (1) TMI 293 - CESTAT BANGALORE - Matter remanded back - Decided in favour of assesse.

Summary

The Appellate Tribunal CESTAT Bangalore remanded the matter to the original adjudicating authority for fresh adjudication, setting aside the impugned order. The Tribunal emphasized observing principles of natural justice and giving reasonable opportunity to the appellants to present their case.