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TMI Blog2019 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the Adjudicating Authority to reconsider this part of the issue - matter on remand. Non-payment of service tax - erection and commissioning service - GTA services - Held that:- The Adjudicating Authority will also look into this particular portion of the service tax when remand matter is taken up as indicated herein above. Valuation - non-inclusion of free issue materials supplied by RINL - Held that:- The Adjudicating Authority will also look into this particular portion of the service tax when remand matter is taken up as indicated herein above - Matter on remand. Time Limitation - Held that:- The issue left open to the Adjudicating Authority to reconsider it when is considering the portion remitted back to him. Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2005 this category would not fall under the definition of Maintenance or Repair services. The lower authorities did not agree with the contention of the appellant and issued a show cause notice for the demand of the service tax liability with interest thereof and also for imposing penalties. Appellants contested the show cause notice on merits as well as on limitation. The Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and also imposed penalties. 3. Learned Counsel appearing on behalf of the appellant submits that the demands can be worked out which are as under: i) demand of ₹ 62,37,506/- towards service tax on Repair and Maintenance service rendered in the capaci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/-, it is his further submission that this demand is towards repair and maintenance of immovable property and prior to 15.06.2005 the tax is not paid and this amount is received for repair and maintenance of immovable property rendered to their clients. Since the demand is prior to 16.06.2005 is not taxable, no tax liability arises. As regards the Inclusion of service tax in the taxable turnover, he submits that it needs reconsideration and shows draws our attention to the working made out in the show cause notice. 4. Learned Departmental Representative on the other hand submits that the Order-in-Original clearly records that the services undertaken by the appellant. He submits that the services are not related to repair of immovable pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onveyor galleries of maintenance, overhaul, replacement and changing of refractory bricks. It is the case of the Revenue that this activity would fall under the definition of maintenance or repair services during the period in question. In order to appreciate the case of the Revenue the definition of maintenance or repair services is relevant period needs to be reproduced: Definitions as per Section 65 of F.A., 1994 prior to 15-6-2005 Maintenance or repair means any service provided by- (i) Any person under a maintenance contract or agreement; or (ii) A manufacturer or any person authorized by him, in relation to maintenance or repair or servicing of any goods or equipment, excluding motor vehicle. Definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was held that scrubbing, cleaning of water pipelines which are embedded to earth cannot be taxed under MMR services prior to 16.06.2005 and we also find similar ratio in the case of CCE Vs. ANS Constructions Ltd., [2010 (17) S.T.R. 549 (Tri.-Del.)]. 7. As regards the service tax liability on appellant as a subcontractor for the work executed by them from HSCL, Rosy Enterprises, UB Engineering and Monisha Constructions. We find that the main claim of the appellant is that original contractor has discharged the tax liability. In our view, the ratio of the judgement of the Tribunal in the case of Power Mech Projects Ltd., (supra) would apply if appellant is able to evidence that the main contractors has discharged the tax liability u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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