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2011 (2) TMI 683 - AT - Service TaxDemand, interest and penalty - providing the services of “erection, commissioning and installation” of air conditioning and related works to various customers, such as military, railways, and airports etc - Held that- The repairs and maintenance services are linked with a building/structure which are not used for commercial activities such service may not be taxable - As MES (a Department of Ministry of Defence) is not involved in any commercial activity, therefore any service rendered to them is not taxable - This issue has also not been dealt with by the adjudicating authority. Therefore, the services rendered to MES during the impugned period are not liable to service tax - Further find that during the impugned period, the service tax is leviable on the value of the service provided - It is admitted fact that the appellants have not provided service separately and charged service tax seperataly - Therefore, appellants are entitled for cum service tax benefit, this aspect has also not been considered by the adjudicating authority - Therefore, it would be appropriate in the interest of justice that the adjudicating authority shall examine the issue in view of the above observations and pass appropriate orders - Thus, the appeal is allowed by way of remand.
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