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2009 (5) TMI 521 - CESTAT, NEW DELHIPayment of Service Tax - The adjudicating authority raised demand of service tax from the assessee under category of Erection, Commissioning or installation service'. The Commissioner (Appeals) found that the contract executed by the assessee was indivisible and composite one and, therefore, set aside the above demand. Held that- it appeared that levy was pre-mature without the service being provided. The authority below had proceeded on the conception that 33 per cent of the advance received shall be value of taxable service. Once it was demonstrated by SCN that the levy was arrived at treating advance receipt as measure of taxation that would not be approved to be taxed without service being provided. On the above reasoning, the appeal of the was to be dismissed without accepting the reasoning given by Commissioner (Appeals).
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