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2012 (10) TMI 135 - CESTAT, MUMBAIDemand of service tax - appellants are clearing the solar system through dealers also and the dealers further sell it to the customers and charge certain amount for installation – Held that:- Appellant are not charging installation charges separately, but for installation activity, they are liable to pay service tax - activity of installation of solar system falls under the category of 'Erection, Installation and Commissioning Service'. Quantification of service component – Held that:- Appellants has provided the data for computation of service component from the sales effected during the impugned period and the same has not been considered by the adjudicating authority - matters remanded back to the original adjudicating
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