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2014 (9) TMI 250 - AT - Service TaxAvailing benefit of abatement on Management, maintenance & repair services - Applicability of Notification No.1/2006-ST, dt.1.3.2006 - nature of activity - Held that:- Whether the services provided by the appellant could also be classified as ‘works contract service’ was also not agitated before the lower authorities. The issues involved in these appeals is required to be remanded back to the adjudicating authority as the issue of Service Tax on ‘Railway work Electrification under Railway Ministry’ already stands remanded to the adjudicating authority by Commissioner (Appeals). Appellant is required to clearly spell out all their view points before the adjudicating authority for clearly bringing out the issues for deliberations and whether the services provided by them also satisfy the definition of ‘works contract’ services for non-levy of Service Tax - matter remanded back for fresh decision - Decided in favor of assessee.
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