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2016 (11) TMI 490 - CESTAT NEW DELHITaxability - installation and commissioning charges - repair and maintenance of the equipments - training of staff of the customers - Revenue has sought to recover the service tax on such activities for the period prior to 01.07.2003 by taking the view that such services would stand covered by the taxable services of Consulting Engineer for the period upto 30.06.2003. With effect from 01.07.2003, service tax already stands discharged by the appellant. However, a portion of the service tax paid is disputed - Held that: - It is settled law that when a new entry has been introduced in the service tax net from a particular date, the same activities cannot be levied to service tax for the prior period under different entry. In the present case, the three services have been included in the statute books with effect from 01.07.2003. Consequently, there can be no demand for service tax for the period upto 30.06.2003 under a different head as Consulting Engineer service. Payment of service tax for a portion of the taxable value received by the appellant - service tax paid by HO - Held that: - Ld. Counsel for the appellant has contended that they are in a position to submit the proof of such payment once again before the original authority. Ld. Departmental Representative submits that even though copies of some challans are available on the record of the appeal, it is not possible to correlate such challans with the service tax demand. Under the circumstances, we are of the view that the case may be remanded back to the Commissioner with a direction to consider the documents submitted by the appellant and pass fresh orders after the verification of the same. However, we add that there shall be no demand of service tax prior to 01.07.2003 on the activities carried out by the appellant, which are covered by the services introduced with effect from 01.07.2003. Appeal disposed off - matter remanded.
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