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2019 (8) TMI 826 - AT - Service TaxLevy of service tax - Erection, Commissioning and Installation Service - job-work also done for principal manufacturer - amount earned for job-work was treated as consideration for providing Erection, Commissioning and Installation Service - HELD THAT:- The appellants were engaged in the manufacture of engineering goods and they were receiving job for job work on Central Excise Job work Challans and after the job was done the manufactured goods were returned to the principal manufacturer on the basis of said job work challan and whenever the jobs were so heavy that the job cannot be sent to the manufacturing unit, the appellant used to complete the job at site. In the said statement Proprietor of the appellant has clearly mentioned that since the manufacturing activity was being done by the appellant for principal when the inputs were received by the appellant on job-work challan, there was no question of payment of excise duty by the appellant. When such information was available with revenue that the appellant is doing job work on job work challan in their factory, to treat entire transaction to be consideration for providing Erection, Commissioning & Installation Service is not sustainable. Appeal allowed - decided in favor of appellant.
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