Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 107 - AT - Service TaxDemand - appellant had taken number of pleas including that the transformers were not immovable property; they are attached to earth; that they are in the nature of plant and machinery; that the repair and maintenance is earlier done at the site of installation etc. that the demand was also barred by limitation - appellant, appearing in person before us submits that they are also paying Central Excise duty on repaired transformers by treating the same as a manufacturing activity - if excise duty have to be paid by treating the repaired transformers as manufactured transformers, whether the Service Tax liability can be fastened by treating the activity of maintenance and repair activity – matter remanded
|