Service Tax - Valuation of taxable services - installation and...

Service Tax

Valuation of taxable services - installation and commissioning and works contract services - the adjudicating authority has not recorded any specific finding as to what amount is to be considered for the purpose of determination of the service tax liability, there are no hesitation, but in accepting the commercial documents submitted by the appellants to conclude that there is proper bifurcation of the amount towards supply of equipment and towards the services for installation and commissioning of the same at the site of the customer. - demand set aside - AT

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