2011 (1) TMI 107

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..... and maintenance is earlier done at the site of installation etc. that the demand was also barred by limitation - appellant, appearing in person before us submits that they are also paying Central Excise duty on repaired transformers by treating the same as a manufacturing activity - if excise duty have to be paid by treating the repaired transformers as manufactured transformers, whether the Servi .....

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..... d machinery; that the repair and maintenance is earlier done at the site of installation etc. that the demand was also barred by limitation. However, the above pleas raised by the appellant were not found by the lower authority and impugned orders confirming demand and imposing penalty were passed. 3. The appellant, appearing in person before us submits that they are also paying Central Excise d .....

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..... transformers, whether the Service Tax liability can be fastened by treating the activity of maintenance and repair activity. Accordingly, we make it clear that they are not passing any order on all other legal issues including the plea of limitation and the same are open for reconsideration by the adjudicating authority in remand proceedings. Appeal is thus allowed by way of remand.
Case laws, .....

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