https://www.taxtmi.com/caselaws?id=78551 The Appellate Tribunal CESTAT, Bangalore, disposed of a stay petition without the pre-deposit condition regarding Service Tax liability for repair services provided to the State Electricity Board. The appellant contended that they had paid sales tax on materials used in the repair process, which should be deductible from the Service Tax liability. The Tribunal acknowledged this but refrained from a definitive ruling due to insufficient emphasis on this point before the lower authorities. The case was remanded for a fresh consideration to ensure natural justice principles and examine evidence on sales tax payment for materials during transformer repairs. en-us Mon, 26 Apr 2010 00:00:00 +0530 Sun, 08 May 2011 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78551 The Appellate Tribunal CESTAT, Bangalore, disposed of a stay petition without the pre-deposit condition regarding Service Tax liability for repair services provided to the State Electricity Board. The appellant contended that they had paid sales tax on materials used in the repair process, which should be deductible from the Service Tax liability. The Tribunal acknowledged this but refrained from a definitive ruling due to insufficient emphasis on this point before the lower authorities. The case was remanded for a fresh consideration to ensure natural justice principles and examine evidence on sales tax payment for materials during transformer repairs. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78551