2012 (8) TMI 404

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..... vices on behalf of their client - Authorities below have not dealt with exemption notification - matter remanded to Adjudicating Authority- - ST/631 TO 638 AND 677 TO 684 OF 2008 - ST/A/198-213/12-CUS - Dated:- 22-2-2012 - D.N. PANDA, RAKESH KUMAR, JJ. R.K. Gupta for the Appellant. Anil Kumar for the Respondent. ORDER D.N. Panda, Judicial Member Shri R.K. Gupta, ld. Repres .....

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..... ll as "maintenance and repairs services". To this ld. Counsel says that its client shall get benefit of Notification No.l4/2004/ST, dated 10-09-2004 and Notification No. 6/2005-Customs dated 1-3-2005. According to him individuals are totally exempt from the purview of the service tax when they provided services on behalf of their client. This aspect was not tested by any of the authorities below. .....

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