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2016 (12) TMI 795 - AT - Service TaxRepair and Maintenance service - nature of contract - Works Contract introduced with effect from 01.06.2007 - Valuation - Held that: - the said legal issue was not placed before the Commissioner and as such his opinion is not available. For the said purpose, he has already moved a Miscellaneous Application for raising the said legal ground - As the additional ground raised by the appellant is a legal ground and not relatable to any verifiable facts, we allow the same to be taken up for consideration. Further in-as-much-as the said ground was not raised before the adjudicating authority, we deem it fit to remand the matter for examining the said issue. - appeal allowed by way of remand.
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