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2014 (7) TMI 1200 - AT - Service TaxWaiver of pre-deposit - Demand of service tax on repair and maintenance services rendered to Military Engineering Service (MES) - Demand confirmed on services rendered to MES and cum-service tax benefit has not been extended - Held that:- as has been clearly brought out by the adjudicating authority and admitted by the appellants, the services rendered by them to MES are classifiable under Erection, Commissioning or Installation Service and there is no requirement that these services to be taxable should be rendered to a commercial organisation. The adjudicating authority has indeed considered this point to come to a finding that the cum-tax benefit is not available to the appellants. Although in the concluding para, while remanding the case for de novo adjudication, CESTAT had not given specific directions to extend the said benefit, it can be argued that CESTAT intended to extend such benefit. At the stage of deciding stay petition, prima facie, this point can be allowed to play in favour of the appellants. As regards the contention of the appellants that they had given separate values of the goods supplied and therefore the benefit of deduction of the value of the goods should have been allowed and also the work done in J&K should also have been excluded, we find that the point regarding service rendered in J&K had not been taken up by the Appellants before the adjudicating authority but their contention regarding excluding the value of goods for the purpose of service tax has force as service tax cannot be charged on the sale/transfer of goods. - stay granted partly.
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