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2012 (10) TMI 683 - AT - Service TaxPower of remand – alleged that lower appellate authority did not have the power of remand – Held that:- Service was rendered under an agreement entered into with the service recipient - assessee did not produce this agreement before the original authority - repairs and maintenance of immovable property became taxable only w.e.f. 01/05/2006 and that the assessee opposed demand of service tax on this service for the period prior to the said date - Commissioner (Appeals) wanted this contention to be considered by the original authority - Though the Commissioner (Appeals) did not have the power of remand, the reasons noted by him for sending the case back to the original authority certainly merits consideration - appeal allowed by way of remand
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