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2015 (1) TMI 293 - CESTAT BANGALOREDemand of service tax - Imposition of penalty - Management, Maintenance or Repair Service - Held that:- Appellants are engaged in supply of products which are used in pharmaceutical industries and which are designed according to the chemicals which are used in pharmaceutical industries and based on the nature of manufacturing process, there is a need to identify which type of product a customer should buy. There is no question of maintenance or repair in respect of the products since the products can only be discarded once the lining of the product is accumulated by the content which is passing through the same. There is no question of repairing or maintaining the same and it has to be thrown out. He relied upon technical opinion given by an analyst. Assessee fairly agreed that this opinion was not before the original authority or the Commissioner (Appeals). It was agreed that the fact that it cannot be repaired at all has not been considered or verified in sufficient details. Thus most important aspect which has a bearing on the classification of service has not been considered in depth. Therefore instead of granting stay and keeping the matter pending, we consider it appropriate that the matter should be remanded to the original adjudicating authority at this stage itself - Decided in favour of assessee.
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