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TMI Blog2012 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ation charges separately, but for installation activity, they are liable to pay service tax - activity of installation of solar system falls under the category of Erection, Installation and Commissioning Service - matter remanded back to the original adjudicating authority to consider the records, documents for computation of service components in the activity of the appellant - ST/583/2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls under the service category of Installation, Erection and Commissioning Service therefore, the department was of the view that the appellant are required to pay service tax by claiming abatement as per Notification No. 15/2004 on the total value received and on balance 33% they have to pay service tax. Accordingly, show cause notice was issued and the matter was adjudicated confirming the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r activity. Alternatively, he submitted that they have provided the cost data of manufacture of solar system and the service component before the adjudicating authority. The adjudicating authority did not deny the correctness of the data provided by the appellant, however, did not consider the same and confirmed the demands. Therefore, the impugned orders are liable to be set aside. 5. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, we hold that the activity of installation of solar system falls under the category of Erection, Installation and Commissioning Service . Now the issue remains before us is of quantification of service component. As the appellant has provided the data for computation of service component from the sales effected during the impugned period and the same has not been considered by the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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