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    <title>2012 (8) TMI 242 - CESTAT, MUMBAI</title>
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    <description>Installation of solar water heater systems was treated as a distinct service falling within Erection, Installation and Commissioning Service, and the absence of a separately shown installation charge did not take it outside the service tax net. The taxable service element was therefore upheld as chargeable. However, the quantification of the service component required fresh examination because the assessee had produced cost and sales data that had not been properly scrutinised. The matter was remanded for reconsideration of the records before the demand could be finalised.</description>
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      <description>Installation of solar water heater systems was treated as a distinct service falling within Erection, Installation and Commissioning Service, and the absence of a separately shown installation charge did not take it outside the service tax net. The taxable service element was therefore upheld as chargeable. However, the quantification of the service component required fresh examination because the assessee had produced cost and sales data that had not been properly scrutinised. The matter was remanded for reconsideration of the records before the demand could be finalised.</description>
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