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2009 (8) TMI 337 - AT - Service TaxConsulting Engineer- The assessee company was involved in distribution of energy through two schemes, the assessee itself installed the necessary infrastructure for supply of electricity to consumers after collecting the contribution from the latter. For the other scheme known as ‘outright contribution Scheme’ the material and the labour for installation of the necessary infrastructure for supply of electricity were provided by the consumers at their own cost as supervision charges. The original authority demanded service tax from the assessee in respect of the entire amount contributed /spent by the consumers. The Commissioner Appeals) held that service tax was leviable only on the amount collected by the assessee as supervision charges from the consumers of electricity and remanded the matter to the original authority. Held that- the commissioner (Appeals) cannot remand back the matter as amendment brought to section 35A, also held in the case of MIL India Ltd. v. CCE 2007 -TMI - 1196 - SUPREME COURT OF INDIA., thus the Tribunal remand back the matter to the commissioner (Appeals) to quantify himself service tax leviable on assessee in respect of supervision charges collected by it from consumers.
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