9911796707
TMI Blog2012 (10) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... authority - repairs and maintenance of immovable property became taxable only w.e.f. 01/05/2006 and that the assessee opposed demand of service tax on this service for the period prior to the said date - Commissioner (Appeals) wanted this contention to be considered by the original authority - Though the Commissioner (Appeals) did not have the power of remand, the reasons noted by him for sending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quest of theirs for adjournment. We have examined the records and heard the learned Additional Commissioner (AR). The original authority had, in adjudication of a show-cause notice, confirmed a demand of service tax and education cess against the assessee under the head "Management, Maintenance or Repair service" for the period from July, 2003 to March, 2007. It had also imposed penalty equal to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ament had taken away the power of remand from Commissioner of Central Excise (Appeals) by amending Section 35A of the Central Excise Act w.e.f. 11/05/2001. He further submits that it was not open to the Commissioner (Appeals) to permit production of additional evidence. We have considered these submissions. It appears from the records that the assessee was undertaking repairs and maintenance of bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons are valid and therefore de novo adjudication of the case is warranted in this case. 3. While setting aside the impugned order on the main ground stated by the appellant, we remand the case to the original authority for de novo adjudication. That authority shall consider the aforesaid agreement in the context of deciding on the question whether the assessee should be asked to pay service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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