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2014 (5) TMI 1020 - CESTAT BANGALOREDemand of service tax - Management/maintenance/repair service - maintenance contract with supply of goods - assessee contended that entire amount relates to supply of goods - Re quantification of demand - Exclusion of value of goods - Held that:- both Revenue as well as the appellants have not segregated the amounts received towards service and supply of goods and quantified the demand correctly. That being the position, the matter in any case has to be remanded. At the same time, it would be unfair to the Revenue if the remand order is passed without requiring appellants to make any pre-deposit especially in view of the fact that they have made a claim that entire amount relates to supply of goods which does not seem to be based on facts. In view of the above, while we consider it appropriate and in the interest of both the sides that the matter should be remanded at this stage itself rather than granting a stay subject to pre-deposit and passing a final order thereafter, yet we consider that appellant should be put to terms. Accordingly, the appellant is required to deposit an amount of Rs.50,00,000 within eight weeks and report compliance to the Commissioner (original adjudicating authority) who after noting compliance shall proceed to adjudicate the matter afresh after giving reasonable opportunity to the appellants to present their case - Decided partly in favour of assessee.
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