2012 (3) TMI 532

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..... inst the impugned order wherein show-cause notice issued to the respondent for demand of service tax under the category of installation, erection and commissioning service. 2. The facts of the case are that the respondents are engaged in the activity of installation, erection and commissioning of telecommunication towers under works contract. 3. The respondents were paying VAT on the entire .....

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..... after examining the records found that the respondents are entitled for abatement on the portion of their contract amount on which they have paid the VAT. Therefore, both the lower authorities after giving the abatement reduced the demands for service tax for the remaining portion of the service rendered by them. Revenue is in appeal against the order of abatement to the respondent. Therefore, th .....

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