https://www.taxtmi.com/caselaws?id=758455 The CESTAT New Delhi remanded a service tax exemption case involving electrical transformer repair and maintenance back to the original adjudicating authority. The appellant failed to respond to show cause notices and missed personal hearings at both original and appellate levels. The Department alleged artificial division of bill amounts and questioned whether appropriate VAT was paid on materials used in service provision. The tribunal found these factual issues required fresh examination at the original level, directing the appellant to file detailed responses with supporting documentation including bills, VAT returns, invoices, and contracts. en-us Thu, 12 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758455 The CESTAT New Delhi remanded a service tax exemption case involving electrical transformer repair and maintenance back to the original adjudicating authority. The appellant failed to respond to show cause notices and missed personal hearings at both original and appellate levels. The Department alleged artificial division of bill amounts and questioned whether appropriate VAT was paid on materials used in service provision. The tribunal found these factual issues required fresh examination at the original level, directing the appellant to file detailed responses with supporting documentation including bills, VAT returns, invoices, and contracts. Case-Laws Service Tax Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758455