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2018 (3) TMI 860 - AT - Service TaxScope of SCN - Revenue issued a SCN to the respondent ascertaining that they are also involved in providing maintenance and repair services without registration and were not paying service tax on the same - Held that: - the SCN clearly pointed out that the common area maintenance charges (CAM) have been collected to take care of electricity, water and AMC (Annual Maintenance Contract) charges for equipment like, lifts, motor pumps, etc. and insurance charges apart from miscellaneous repair and replacement charges also. The impugned order does not deal with all aspects of the charges but deals only with water, electricity charges. The impugned order is not correct as it should deal with the issues raised in the show-cause notice. The matter is remanded to the Commissioner (Appeals) for fresh decision after examining all the heads of expenses identified in the SCN.
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