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TMI Blog2019 (2) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... gi, Jt. Commissioner (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 13/ST/2014/C dated 30.6.2014 passed by the Commissioner of Central Excise & Service Tax, Nagpur. 2. Briefly stated the facts of the case are that the appellant during the relevant period 2007-08 to 2011-12 were engaged in providing taxable service under the category of Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are included in the value of the taxable service, since the said parts were supplied free by the manufacturers and Service Tax was discharged on the full value. Besides, the parts were supplied separately in undertaking the maintenance and repair of the computers. It is his contention that the value of such parts cannot be included in the value of repair and maintenance services and the value of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter may be remanded to the adjudicating authority so as to enable them to adduce evidence and establish that they are entitled to benefit of Notification No. 12/2003-ST dated 20.6.2003. 4. Learned AR for the Revenue has no objection in remanding the case to the adjudicating authority. 5. Heard both sides and perused the records. 6. There is no dispute to the fact that the appellant rendered re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat spare parts were sold to the customers and suffered VAT/ Sales Tax. In the interest of justice, therefore, the matter is remanded to the adjudicating authority so as to provide an opportunity to the appellant to adduce evidence in this regard. All issues are kept open.
7. Appeal is allowed by way of remand.
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