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2014 (7) TMI 35 - AT - Service TaxDemand of service tax - Maintenance and repair services - Service provided before being a taxable service - After service became taxable, work done as sub contractor - Held that:- this point was not raised before the adjudicating authority. Secondly, it is not coming out clearly from the case records whether these services rendered before 16.06.2005 were in respect of immovable property or not. The veracity of the appellant’s claim has to be gone through by the original adjudicating authority. Further, it is observed that the entire service tax demand is not for the period prior to 16.06.2005 and certain period of demand is after 16.6.2005 when immovable property was also covered under ‘Maintenance and Repair Services’. Charging of service tax from the sub-contractor - All the services provided by the appellant as sub-contractor may not be provided before 23.08.2007 as per the period of demand mentioned in the appeal memorandum. These factual verifications of entire service tax paid by the main contractor and whether the services were provide before or after 23.08.2007, have to be made and gone into details by the Adjudicating authority in the light of various case laws relied upon by the appellant, for which the matter is required to be remanded back to the adjudicating authority. - Decided conditionally in favour of assessee.
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