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2011 (1) TMI 815 - AT - Service TaxExemption under Notification No.12/2003 - the assessee has been alleged to have not paid the Service Tax liability on the services under the #Maintenance or Repair services - The benefit of Notification No.12/2003 was also not extended to the assessee - If the assessee is claiming the benefit of Notification No.12/2003, if eligible, has to be extended to him and it cannot be denied if he produces the certificates - As per the decision taken by this bench in the cases of M/s. Sanmati Electro-Sinterings Vs. CCE, Belgaum (2010 -TMI - 205868 - CESTAT, BANGALORE), set aside the impugned order, without expressing any opinion on merits of the cases, keeping all the issues open, remand the matter back to the Adjudicating Authority to reconsider the issue afresh.
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