2010 (6) TMI 571

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..... nied to them - the issue needs reconsideration by the Adjudicating Authority as regards the issue of taxable services under appropriate services and remand the matter back to the Adjudicating Authority to follow the principles of natural justice while coming to a conclusion - Appeal is disposed of - ST/623 OF 2009 - 934 OF 2010 - Dated:- 7-6-2010 - M.V. RAVINDRAN, P. KARTHIKEYAN, JJ. Pradyu .....

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..... vices rendered by the appellant under the category of 'Maintenance or Repair Services'. The entire show-cause notice and orders of the lower authorities proceeded on the ground that the appellant has rendered services of 'Maintenance or Repair Services'. Appellant in his reply to show-cause notice as well as the appeal preferred before the learned Commissioner (Appeals) has contested that the serv .....

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..... We find that if assessee is liable to pay the Service Tax liability on the services under the head 'Maintenance or Repair Services', but the benefit of Notification 12/2003, if eligible, it cannot be denied to them. In view of this, without expressing any opinion on the merits of the case, we find that the issue needs reconsideration by the Adjudicating Authority as regards the issue of taxable s .....

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