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2014 (6) TMI 312 - CESTAT BANGALORECENVAT Credit - Management Consultancy Service, Maintenance and Repair Service and Renting of Immovable Property Service - Held that:- There is a need for fresh appreciation of Balance Sheet, Profit & Loss Account and documents and evidence which the appellants have produced to consider whether the tax liability arises prior to 1.6.2007 and whether reimbursable expenses can be considered as expenditure category, etc. Each and every submission made by the appellant is required to be dealt with and we find that both the lower authorities failed to do so. Since we find that the appellant’s claim that substantial income from ‘Renting of Immovable Property’ was not leviable to tax and further expenses like electricity charges, water charges, insurance and property tax of the building, etc. incurred should not suffer service tax, in our opinion, an amount of more than Rs. 10 lakhs deposited by the appellant is sufficient for the purpose of pre-deposit and since we feel that in view of the above observations, the matter should be remanded to the original adjudicating authority so that the evidence and documents produced by the appellants are appreciated properly and conclusion is arrived at. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority, keeping all the issues open, with a request to ensure that all the submissions, documents and evidences made by the appellant are considered and dealt with and conclusion is arrived at in accordance with law. Needless to say that the appellant shall be given reasonable opportunity to present their case, documents and evidence. - Decided in favour of assessee.
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