2008 (11) TMI 130

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..... ion services - appellant’s contention that entire value received from customers, was on account of sale & fitting of CNG so revenue cannot demand service tax on the entire amount so received, is agreeable - Commissioner (Appeals) has not dealt with appeal on merits so matter is remanded - ST/47 of 2008 - A/2419/WZB/AHD/2008, S/1324/WZB/AHD/2008 - Dated:- 7-11-2008 - MRS. ARCHANA WADHWA, JUDICIA .....

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..... issioning of CNG kits on the ground that the said activity is covered by the definition of "Erection, commissioning and installation" services. As such, demand of tax of around Rs.15 lakhs stands confirmed on the total value received by them from their customers. Ld. Advocate appearing for the appellant apart from contending that such activity of fitting of CNG kits in the motor vehicles of the cu .....

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