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2019 (4) TMI 733 - AT - Service TaxNon-speaking order - Valuation - inclusion of raw materials/ parts consumed in providing the impugned services in assessable value - whether the impugned maintenance and services are with respect to immovable property or with respect to “goods and equipment”? - principles of natural justice - Held that:- Both the issues have been decided in a non-speaking and very cryptic manner. No justifiable arguments have been given to decide the taxability on both the issues. It has been summarily held that the assessee has provided the services of maintenance of preservation of power plants, LNG Terminal which are goods and equipment without any discussion or examination whether the maintenance or repair services have been provided with respect to the immovable property or with respect to the “goods and equipment”. Whereas we apparently find that the impugned services to Power Plant/ LNG terminal are with respect to immovable property but we refrain to pass any order in this respect as the party had initially voluntarily deposited the service tax amount after owning their liability towards this service and even raised revised taxable invoices to their customers. Hence, the issue may be examined in totality and a well reasoned order be passed after providing opportunity to the appellants to justify their claim that the said services were in respect of immovable property or not. The matter is remanded back to the Original Adjudicating Authority with the directions that the case may be decided afresh after affording a reasonable opportunity to the appellant to produce all the documents in support of their arguments and decide the matter - appeal allowed by way of remand.
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