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2011 (1) TMI 220 - AT - Service TaxDemand along with penalty - Repair and maintenance services - The appellant, submits that they are paying Central Excise duty on repaired transformers by treating the same as a manufacturing activity - Produced the Central Excise records including the returns filed by him - Set aside the impugned order and remand the matter to the original adjudicating authority for examining the appellant’s above plea as to whether the excise duty paid by them was in respect of repaired transformers or the new transformers - If excise duty has been 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.
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