2010 (4) TMI 537

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..... te Electricity Board in the premises of the State Electricity Board. Assessee contended that while repairing transformers, it was also using material on which sales tax was paid by it and, therefore, it was not liable to pay service tax on total amount. Held that - assessee paid sales tax on material consumed while repairing transformers, benefit of deduction of such amount from value for charging .....

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..... amounts involved, we take up the appeal itself for disposal. 4. On perusal of the records and after considering the submissions made by both sides, we find that the issue involved in this case is regarding the Service Tax liability under the category of "Management, Maintenance or Repair Service". The appellant herein repairs the transformers of the State Electricity Board in the premises of the .....

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..... m. Since the point was not taken before the lower authorities, we would not like to record any findings on the same. Since this aspect needs to be decided on factual matrix of the evidence, without expressing any opinion on the merits of the case, we set aside the impugned order and remand the matter back to the original authority to reconsider the issue afresh, after following the principles of n .....

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