2011 (2) TMI 887

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..... spondent. ORDER Ashok Jindal, Judicial Member. - The appellants have filed this appeal against the impugned order which is not a speaking order on the issue that if one renders service to oneself, there is no question of liability of Service Tax. 2. The brief facts of the case are that the appellant is an authorised service station of Maruti vehicles carrying on service and maintenance work o .....

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..... ders service to oneself whether Service Tax is payable or not. In support of this contention, he relied on the decision of this Tribunal in the case of Precot Mills Ltd. v. CCE [2006] 5 STT 35 (Bang. - CESTAT) wherein the issue was decided in favour of the assessee. He further submitted that without commenting on this issue, the lower appellate authority has remanded the matter to the adjudicating .....

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..... ity. In view of the above discussion, we set aside the order to an extent that the issue whether in case one render service to oneself Service Tax is leviable or not is to be decided. Hence the appeal is allowed by way of remand to the lower appellate authority to decide the issue in case of one render service to oneself, service tax is leviable or not. The appeal is allowed by way of remand.
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