https://www.taxtmi.com/caselaws?id=203565 The Tribunal remanded the case to the lower adjudicating authority to verify the certificate provided by the appellant regarding service tax liability on repairs and maintenance services. The appellant claimed to be a sub-contractor of XMC, supported by a certificate, while the department viewed them as a service agency. The Commissioner (Appeals) found the appellant to be a sub-contractor, which was not challenged by the department. The Tribunal emphasized the importance of a fair hearing and further examination before making a final decision. en-us Tue, 04 Jan 2011 00:00:00 +0530 Fri, 20 May 2011 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203565 The Tribunal remanded the case to the lower adjudicating authority to verify the certificate provided by the appellant regarding service tax liability on repairs and maintenance services. The appellant claimed to be a sub-contractor of XMC, supported by a certificate, while the department viewed them as a service agency. The Commissioner (Appeals) found the appellant to be a sub-contractor, which was not challenged by the department. The Tribunal emphasized the importance of a fair hearing and further examination before making a final decision. Case-Laws Service Tax Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203565