2018 (8) TMI 27

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..... ajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order, wherein a demand of Service Tax has been confirmed under the category of 'Management, Maintenance and Repair Service' to the tune of Rs. 1,64,44,779/-. 2. The facts of the case are that the appellant is a trader who is procuring Television sets to be supplie .....

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..... service tax on the said amount. The matter was adjudicated, the demand of service tax was confirmed along with interest and penalties were also imposed. Against the said order, the appellant is before us. 4. The learned consultant appearing for the appellants submits that in this case the supplier unit is located in the state of Uttrakhand and was availing area based exemption under the Notifica .....

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..... he parties and considered the submissions. 7. On consideration of the submissions made by both the sides and on perusal of record, we find that the facts of the case are not in dispute that the price of the Televisions is inclusive of repair and management charges to be provided on two years after sale during the period of warranty and to ensure that appellant shall provide the Maintenance or Rep .....

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