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2024 (4) TMI 326 - AT - Service TaxClassification of service - Management, Maintenance and Repair Service - Erection, Commissioning and Installation Service - providing the work of fire prevention and safety services - HELD THAT:- In the impugned order Commissioner has discussed that the services provided by the appellant could not be classified under works contract service. He relied upon decision of the Hon’ble Supreme Court in the case of M/S. KONE ELEVATOR INDIA PVT. LTD. VERSUS STATE OF TAMIL NADU AND OTHERS [2014 (5) TMI 265 - SUPREME COURT] and concluded that the argument made by the appellant vis-à-vis classification under ‘works contract services’ cannot be upheld. However, the entire order is silent with regards to the determination of the value of the services after alleging abatement of the material. In terms of the case of SAFETY RETREADING COMPANY (P) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM, M/S TYRESOLES INDIA PRIVATE LMITED VERSUS THE COMMISSIONER OF CENTRAL EXCISE, GOA AND M/S LAXMI TYRES VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2017 (1) TMI 1110 - SUPREME COURT] and Notification No 12/2003-ST as amended, the value of the material consumed in provision of the service needs to be excluded and the demand needs to be re-quantified. For the purpose of re-quantification of demand after excluding the value of the material consumed the matter needs to be remanded back to the Original Authority for determination of correct taxable value and service tax payable thereon. Other determination vis-à-vis interest and penalty will depend upon the taxable value determined and the service tax short paid if any, under the category of management, maintenance and repair service. Matter is remanded back to the Original Authority - appeal allowed by way of remand.
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