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2011 (1) TMI 233 - CESTAT, MUMBAIDemand along with interest and penalty - Repairs and Maintenance service’ - The department proceedings against the appellant was providing ‘Repairs and Maintenance service’ of xerographic equipment and systems, toners and printers and facsimile to various clients without obtaining any service tax registration nor paying any service tax on the amount received as remuneration from M/s. Xerox Modicorp Limited for providing the above service. The Commissioner (Appeals) in his order has found the appellant as a sub-contractor and the department has not challenged this finding of the Commissioner (Appeals) - The service agreement entered into between the appellant and the company, it is clear that the appellant were to provide necessary services to products as assigned/authorised by coompany and protect the interest and reputation of company - The appellant have produced a certificate issued by company dated 14-8-2009 claiming that service tax liability on the service provided by the appellant having been included in the service liability discharged by them - The said certificate was not even before the lower adjudicating authority - Remanded to the lower adjudicating authority for limited purpose to verify the certificate and pass necessary order.
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