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2011 (9) TMI 125 - CESTAT, MUMBAIPenalty u/s 76. 77, 78 - Non payment of service tax on maintenance or repair charges - Held that:- As contended by the learned SDR that some of the activities may not fall under the maintenance and repairs services, the same needs to be verified by the original authority. The fact that the respondent is eligible for small scale exemption to the service tax provider is also required to be verified by the original authority. Therefore, the case is remanded back to the original authority for deciding the matter afresh after affording an opportunity to the respondent of being heard.
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