2012 (10) TMI 135

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..... g installation 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'. Quantification of service component – Held that:- Appellants has provided the data for computation of service component from the sales effected during the impugned period a .....

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..... customers at site and installing the same. For the activity of installation, they are not charging any separate amount. As the activity of installation, erection and commissioning falls under the service category of 'Installation, Erection and Commissioning Service' therefore, the department was of the view that the appellants are required to pay service tax by claiming abatement as per Notificati .....

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..... em and apart from the sale price of the solar system they are not charging any amount separately from their customers for installation. Therefore, they are not liable to pay any service tax on their 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 no .....

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..... sions of both the sides and examined the same. On perusal of the records, we find that the appellants are clearing the solar system through dealers also and the dealers further sell it to the customers and charge certain amount for installation. In that case, although the appellant are not charging installation charges separately, but for installation activity, they are liable to pay service tax. .....

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..... mputation of service components in the activity of the appellants and to pass appropriate order in accordance with law. 7. Therefore, in these matters also, we take the same view and remand the matters back to the original adjudicating authority to consider the records, documents for computation of service components in the activity of the appellants and pass appropriate orders in accordance w .....

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