9911796707
TMI Blog2012 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... rious Sections of the Finance Act, 1994. There is also a duty of Rs. 15,564/- with interest towards Service tax on "Management, Maintenance or Repairs Service". 2. Heard both sides. 3. Since both the sides were heard at length and after hearing, we came to the conclusion that the matter needs to be reconsidered by the original adjudicating authority in view of the fact that for the year 2007-08 there is no Service tax liability and interest on the services provided by the assessee. We find that invoices were not verified. In view of the above, we waive the requirement of pre-deposit and take up the appeal itself for final disposal with consent of both sides. 4. Learned Advocate on behalf of the appellant submitted that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the case of Notification No. 1/2006 what is contemplated is when an invoice is raised for service, there may be sales and in such a situation, if the assessee is not able to provide the value of material separately and once CENVAT Credit has been availed, the abatement is given. In the present case, the question of non-availability of details of goods and materials does not arise and it is the contention of the appellant that they had treated the transaction as sale only and never as a service and, therefore, the question of imposing Notification No. 1/2006 does not arise. 6. As regards valuation of services for the period 2003 to 2007, since the contract is of sale and service portion was not indicated separately prior to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken entire turn-over, even which is also wrong according to the appellant. Therefore, it was submitted that figures need to be looked into again and this can be done only at the adjudicating authority level. We agree with this view after considering the submissions and records. 8. Lastly, a request was made that the appellant is eligible for SSI exemption and during the whole period, the appellant was eligible for SSI exemption available to service provider. This submission was made before the Commissioner (Appeals) who has not considered the same. We consider it appropriate that this submission should also be examined. 9. In view of the above discussion, the impugned order is set aside and the matter is remanded to the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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