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2009 (8) TMI 373 - CESTAT, CHENNAICommission and installation services- valuation-Notification No. 12/2003 dated 20.06.2003- The assessee had supplied parts and other materials to customers during the course of providing erection, commissioning, and installation services. It excluded parts and materials from the value of taxable service, claiming exemption under notification No. 12/2003,dated 20.06.2003.The commissioner, merely going by figure in the balance sheet, quantified the demand of service tax against the assessee. Held that- impugned order was to be set aside and remand back the matter for fresh decision.
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