2019 (2) TMI 440

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....e for Appellant Shri M.K. Sarangi, Jt. Commissioner (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 13/ST/2014/C dated 30.6.2014 passed by the Commissioner of Central Excise & Service Tax, Nagpur. 2. Briefly stated the facts of the case are that the appellant during the relevant period 2007-08 to 2011-12 were engaged in providin....

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....ters, the parts used during warranty period are included in the value of the taxable service, since the said parts were supplied free by the manufacturers and Service Tax was discharged on the full value. Besides, the parts were supplied separately in undertaking the maintenance and repair of the computers. It is his contention that the value of such parts cannot be included in the value of repair....

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....or maintenance service. He prays that the matter may be remanded to the adjudicating authority so as to enable them to adduce evidence and establish that they are entitled to benefit of Notification No. 12/2003-ST dated 20.6.2003. 4. Learned AR for the Revenue has no objection in remanding the case to the adjudicating authority. 5. Heard both sides and perused the records. 6. There is no ....