2011 (2) TMI 887

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..... whether Service Tax is payable or not - In support of this contention, he relied on the decision of this Tribunal in the case of Precot Mills Ltd. v. CCE [2006 (2) TMI 25 - Appellate Tribunal, Bangalore] wherein the issue was decided in favour of the assessee - He further submitted that without commenting on this issue, the lower appellate authority has remanded the matter to the adjudicating auth .....

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..... yog Ltd. Apart from this activity, the appellant is also engaged in an another activity wherein the old cars are purchased from open market and after reconditioning and repairing in their own workshop, the same were sold to the customers. The appellants are not disputing the Service Tax liability on service and maintenance work of the vehicles, which are manufactured by Maruti Udyog Ltd. But the a .....

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..... es. Hence, the matter be remanded to the Commissioner (Appeals) to first decide the issue whether the appellants are liable to pay Service Tax in case they render the service to themselves or not. 4. Heard and considered. 5. We have gone through the impugned order and submissions made by ld. Advocate and found that as the appellant has relied on the decision of Precot Mills Ltd. (supra) and with .....

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