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of <h1>Appellate Tribunal Remands Case for Reconsideration of Service Tax Liability</h1> <h3>SAVEMAX SOLAR SYSTEMS PVT. LTD. Versus COMMISSIONER OF C. EX., PUNE-III</h3> The Appellate Tribunal remanded the case back to the original adjudicating authority for reconsideration due to discrepancies in invoices for the year ... Erection commission and installation service – the appellants were showing the entire value received from the purchaser of their solar system as sales and installation and commissioning of the same as free of cost in their invoices and the VAT was also paid on the entire amount treating the same as sale. - the question of imposing Notification No. 1/2006 – Held that:- order is set aside and the matter is remanded to the original adjudicating authority Issues:1. Demand of Service Tax with interest confirmed for the period from 1-7-2003 to 31-3-2008.2. Penalty imposed under various Sections of the Finance Act, 1994.3. Duty of Rs. 15,564/- with interest towards Service tax on 'Management, Maintenance or Repairs Service.'4. Consideration of Notification No. 1/2006 and Notification No. 12/03 for exemption.5. Valuation of services for the period 2003 to 2007.6. Eligibility for SSI exemption.Analysis:1. The Appellate Tribunal considered the demand of Service Tax with interest for the period from 1-7-2003 to 31-3-2008. The Tribunal concluded that the matter needed reconsideration by the original adjudicating authority due to discrepancies in the invoices for the year 2007-08, where no Service tax liability was found. The Tribunal waived the pre-deposit requirement and decided to take up the appeal for final disposal with the consent of both parties.2. Penalty was imposed under various Sections of the Finance Act, 1994. The Tribunal found that the original adjudicating authority needed to reexamine the case, especially concerning the invoices and the absence of Service tax liability for the year 2007-08. The matter was remanded for a fresh decision, allowing the appellants a reasonable opportunity to present their case.3. A duty of Rs. 15,564/- with interest towards Service tax on 'Management, Maintenance or Repairs Service' was confirmed. The Tribunal directed the original adjudicating authority to reconsider this aspect along with the other issues raised in the appeal.4. The Tribunal extensively analyzed the applicability of Notification No. 1/2006 and Notification No. 12/03 for exemption. The appellant argued that they should be allowed the benefit of Notification No. 12/03, which exempts the value of goods and materials sold by the service provider. The Tribunal agreed with the appellant's contentions and directed a detailed examination by the original adjudicating authority.5. Valuation of services for the period 2003 to 2007 was a crucial issue. The Tribunal noted that the contract was a combination of sale and service, and the service portion was not indicated separately. The Tribunal emphasized the need for proper valuation based on the actual price of the solar system and the documentary evidence provided by the appellant, which was rejected by the adjudicating authority.6. The eligibility for Small Scale Industry (SSI) exemption was raised by the appellant. The Tribunal acknowledged this submission and directed the original adjudicating authority to examine this aspect as well. The matter was remanded for a fresh decision, ensuring the appellants had a fair opportunity to present their case comprehensively.
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