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2015 (1) TMI 142 - AT - Service TaxErection, commissioning and installation - Notification No.1/2006-ST dt. 1.3.2006 - Held that:- Appellant is engaged in the manufacture of lifts. They paid central excise duty on the parts of lifts at the time of clearance from their factory. There is further activity of erection, commissioning and installation at their customer's premises. They paid service tax on a notional percentage of 15% of the contract value on erection, commissioning and installation. According to Revenue, the appellant is liable to pay service tax on 33% of the contract value as per Notification No.1/2006-ST dt. 1.3.2006. - appellant had not produced the documents in support of their contention of sale of goods. It is seen that the appellant had arrived at a notional percentage of 15% of the contract value - Matter remanded back - Decided in favour of assesse.
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