2012 (10) TMI 520

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..... hat:- Activity of installation of solar system falls under the category of ‘Erection, Installation and Commissioning Service’ Quantification of service component – Held that:- Matters remanded 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 with law .....

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..... ny 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 Notification No. 15/2004 on the total value received i.e. on balance 33% they have to pay service tax. Accordi .....

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..... m 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 not deny the correctness of the data provided by the appellant, however, did not consider the same and .....

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..... 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. Therefore, we hold that the activity of installation of solar system falls under t .....

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..... ate 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 with law. 8. The appeals as well as the stay applications are disposed of in the above .....

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