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2014 (3) TMI 1125 - AT - Service TaxDemand of Service Tax - Management, Maintenance and Repair Service - Information Technology Software Service - demand of Interest on belated payments - Held that:- None of the submissions have been considered in detail by the original adjudicating authority. The figures submitted have not been accepted on the ground that the appellants did not furnish chartered accountant’s certificate which they had promised to furnish - the chartered accountant’s certificate is dated 01.12.2012 whereas order-in-original is dated 03.11.2012. Obviously the chartered accountant’s certificate was not available to the Commissioner and he was handicapped. The submission that maintenance of software was not liable to service tax till 16.05.2008 has also not been dealt with. Similarly the submission that services rendered to SEZ are not liable to service tax has not been taken into account on the ground that the chartered accountant’s certificate was not sufficiently detailed or did not give necessary details. The matter is remanded to the original adjudicating authority for fresh consideration of all the issues - the Commissioner is directed to deal with all the submissions that are made - appeal allowed by way of remand.
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