TMI Blog2018 (10) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... raised above have not been considered by the appellate Authority in detail and the matter is required to be remanded with directions to give findings on each and every legal issue raised by the appellant - Appeal allowed by way of remand. - APPEAL No.ST/56459/2013-CU[DB] - ST/A/72071/2018-CU[DB] - Dated:- 24-8-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of various equipments like Coal Crushers , Gear shafts and Motors installed in the premises of M/s HTTP. The Revenue has procured information from HTPP and initiated proceedings against the appellant proposing confirmation of service tax on the ground that the appellant has provided Maintenance Repair Services to the said M/s HTPP. The same stands confirmed for the period 2003-04 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause of Notification No.6/2005-ST dated 01.03.2005 w.e.f. 01.04.2005? v. Whether the extended period of limitation can be invoked or not? vi. Whether various penalties under the Finance Act, 1994 to be imposed or not? 3. As is seen the main contention of the appellant is that the work executed by them was in respect of Boiler and Turbines which are immovable property and as such the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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