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    <title>2012 (6) TMI 604 - CESTAT, BANGALORE</title>
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    <description>The Tribunal directed the appellant to pre-deposit a specified amount within a set timeframe, with the provision of waiver and stay of recovery for the outstanding amounts upon compliance. The dispute revolved around whether the appellant&#039;s activities constituted &quot;Erection, Commissioning or Installation Service&quot; for Service Tax purposes, with the appellant arguing they only supplied materials and did not physically handle equipment. The consultant emphasized that certain activities like road formation were unrelated to windmill erection, proposing that any Service Tax liability should be limited to specific works and values.</description>
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    <pubDate>Wed, 05 Oct 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=214297</link>
      <description>The Tribunal directed the appellant to pre-deposit a specified amount within a set timeframe, with the provision of waiver and stay of recovery for the outstanding amounts upon compliance. The dispute revolved around whether the appellant&#039;s activities constituted &quot;Erection, Commissioning or Installation Service&quot; for Service Tax purposes, with the appellant arguing they only supplied materials and did not physically handle equipment. The consultant emphasized that certain activities like road formation were unrelated to windmill erection, proposing that any Service Tax liability should be limited to specific works and values.</description>
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      <pubDate>Wed, 05 Oct 2011 00:00:00 +0530</pubDate>
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