9911796707
TMI Blog2014 (7) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of the appellant argued that out of total confirmed demand an amount of Rs. 30,66,412/- pertains to Maintenance and Repair Services provided by appellant to M/s. Reliance Industries during the period October 2003 to March 2008. It was his case that all these services of Maintenance and Repairs were provided before 16.06.2005 when Maintenance and Repairs of immovable property was not taxable under Maintenance and Repair Services and only maintenance and repairs of movable property was chargeable to service tax under the service tax provisions. Learned Advocate argued that majority of demand (nearly Rs. 25 Lakh) was pertaining to the period prior to 16.06.2005 which was clearly specified in the contracts. He made the bench go th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; (d) Dusad Transformer & Switchgears (P) Ltd - [2007(5) STR 37] (e) Basant Enterprises - [2011 (24) STR 352 (Tri. Del.)] (f) Universal Cylinders Limited - [2009 (14) STR 745 (Tri. Del.)] (g) Vishram Valji Chotara - [2014 (33) STR 658 (Tri. Ahmd.)] (h) Vijay Sharma & Company - [2010 (20) STR 309 (Tri. LB)] (i) SEMAC Pvt. Limited - [2006 (4) STR 475 (Tri. Bang.)] (j) Oikos vs. CCE - [2007 (5) STR 229 Tri. Bang.)] &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing the stay application the appeal itself is taken up for disposal. 5. Regarding service tax demand on Maintenance and Repair Services appellant has argued that these services were provided for the repair of the immovable property which was not subject to service tax before 16.06.2005. From the facts on record, it is observed, as rightly pointed out by the learned AR, that this point was not raised before the adjudicating authority. Secondly, it is not coming out clearly from the case records whether these services rendered before 16.06.2005 were in respect of immovable property or not. The veracity of the appellant's claim has to be gone through by the original adjudicating authority. Further, it is observed that the entire service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded back to the adjudicating authority.
6. In view of the above observations, appellant is directed to deposit an amount of Rs. 5,00,000/- (Rupees five lakhs only) within a period of four weeks from the date of receipt of this order and report compliance to the Adjudicating authority. On verification of the above compliance of payment made by the appellant Adjudicating authority will decide the matter afresh in remand proceedings after affording personal hearing to the appellant and thereafter pass a reasoned order on all the contentions raised by the appellant.
Appeal filed by the appellant is allowed by way of remand to the Adjudicating authority.
(Order pronounced in the Court on 23.06.2014) X X X X Extracts X X X X X X X X Extracts X X X X
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