TMI Blog2012 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... andagi, Advocate, for the Appellant. Shri A.K. Prabhakar, Supdt., for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Demand of Service Tax with interest has been confirmed for period from 1-7-2003 to 31-3-2008 on the ground that the appellant had provided Installation and Commissioning Services in respect of Solar Systems manufactured and sold by them. Penalty also has been imposed under various Sections of the Finance Act, 1994. There is also a duty of Rs. 15,564/- with interest towards Service tax on Management, Maintenance or Repairs Service . 2. Heard both sides. 3. Since both the sides were heard at length and after hearing, we came to the conclusion that the matter needs to be reconsidered by the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re value received from the purchaser of their solar system as sales and installation and commissioning of the same as free of cost in their invoices and the VAT was also paid on the entire amount treating the same as sale. Under these circumstances, the Notification No. 1/2006 has no role to play since that Notification is optional and further exempts 67% of the value received by the service provider. 5. In the case of Notification No. 1/2006 what is contemplated is when an invoice is raised for service, there may be sales and in such a situation, if the assessee is not able to provide the value of material separately and once CENVAT Credit has been availed, the abatement is given. In the present case, the question of non-availability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original adjudicating authority once again and he has to examine the invoices also since the Commissioner (Appeals) has taken a view that he did not have the invoices before him. 7. As regards the year 2007-08, the appellants started showing erection and commission charges separately. Thus, the appellants have a grievance that while calculating the Service tax payable, the department has taken entire turn-over, even which is also wrong according to the appellant. Therefore, it was submitted that figures need to be looked into again and this can be done only at the adjudicating authority level. We agree with this view after considering the submissions and records. 8. Lastly, a request was made that the appellant is eligible for SSI exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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