9911796707
TMI Blog2009 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... that - It appears that the Board’s instructions dated 27-7-2005 have not been properly examined. The prayer of the appellant is that the lower authority should consider the said Circular and impose the service tax on them only with effect from 16-6-2005. It is seen that the Original authority has not examined the issue in the light of the Board’s Circular – matter remanded. - ST/73/2006 - 94/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh in Writ Petition but the, petition was disposed of directing the appellants to raise the objections within three weeks before the competent authority who passed a speaking order. Accordingly the Original authority issued the Order-in-Original. The appellant was aggrieved over the said order. The appellants urged that they would not fall within the service tax net under the heading 'mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d came to the wrong conclusion that the appellant is liable to pay service tax. (iii) In the absence of maintenance contract executed by the appellant's company with AP Transco and other companies, the appellant is not liable to pay any service tax. 4. We have gone through the records of the case carefully. The Original authority has issued the Order-in-Original consequent to the directions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority to examine the issue in the light of the Board's Circular and to take a decision accordingly. The Original authority should dispose of the matter within a period of three months from the date of receipt of this order in accordance with law. The appeal is allowed by way of remand to the Original authority. (Operative portion of the order has been pronounced in the court on complet ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
