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2019 (1) TMI 382 - AT - Service TaxRepair and maintenance service undertaken for RINL - sub-contract - non-payment of service tax as sub-contractor - Held that:- The main claim of the appellant is that original contractor has discharged the tax liability - the ratio of the judgement of the Tribunal in the case of Power Mech Projects Ltd., [2016 (9) TMI 844 - CESTAT HYDERABAD] would apply if appellant is able to evidence that the main contractors has discharged the tax liability under the category of Management, Maintenance and Repair services post 16.06.2005 - Since, the evidences are not forth coming, we remit the matter back to the Adjudicating Authority to reconsider this part of the issue - matter on remand. Non-payment of service tax - erection and commissioning service - GTA services - Held that:- The Adjudicating Authority will also look into this particular portion of the service tax when remand matter is taken up as indicated herein above. Valuation - non-inclusion of free issue materials supplied by RINL - Held that:- The Adjudicating Authority will also look into this particular portion of the service tax when remand matter is taken up as indicated herein above - Matter on remand. Time Limitation - Held that:- The issue left open to the Adjudicating Authority to reconsider it when is considering the portion remitted back to him. Appeal allowed by way of remand.
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