2018 (8) TMI 248

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...., AR for the Respondent ORDER Per: V. Padmanabhan: The present appeal stands filed against the Order-in-Appeal No. 79(SLM)ST/JPR-I/2014 dated 25.11.2014 passed by the Commissioner of Central Excise (Appeals-I), Jaipur. 2. The appellant is a dealer of airconditioners manufactured by M/s Voltas Limited. The appellant procures airconditioner from M/s Voltas Limited at the dealer price and....

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....e. Accordingly, after issue of show cause notice, the original authority ordered payment of service tax for the period 2007-08 to 2011-2012. The order of the original authority was challenged before the Commissioner (Appeals) with a plea that the appellant may be granted the benefit of Notification No. 6/2005-ST dated 01.03.2005 which extends the benefit of small scale exemption and since the tota....

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....e difference cannot be considered as commission and no liability can be fastened on the appellant under BAS. He also submitted that the activity of installation and maintenance provided by the appellant for which the charges are paid by M/s Voltas Limited cannot be liable to payment of service tax since this amount has already been included in the price of the airconditioner and M/s Voltas Limited....

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.... have heard both sides and carefully perused the record. 7. Ld. Advocate has raised argument on merits contending that the liability for service tax is not payable by the appellant on merit. However, we note that the issue of taxability has never been raised before the lower Appellate Authority. A perusal of the impugned order reveals that the only issue raised before the lower authority was th....