Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1304 - AT - Service TaxMaintenance or repair services - Benefit of N/N. 18/2005-ST dated 07.06.2005 - case of the department is that the appellant had provided service of repair and maintenance, therefore, the abatement available for commercial or industrial construction service under N/N. 18/2005-ST is not eligible to the appellant - Held that:- The facts that whether the contract was executed with the material and payment of sales tax on works contract service, have not been verified by the adjudicating authority. The adjudicating authority has decided the matter only on the ground that the service falls under the repair and maintenance service, accordingly, the abatement is not available. The matter needs to be remanded to the adjudicating authority for verifying the fact of execution of work with material and whether the same falls under works contract - appeal allowed by way of remand.
|