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    <title>2012 (10) TMI 135 - CESTAT, MUMBAI</title>
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    <description>Installation of solar water heater systems sold at site was treated as part of a taxable erection, installation and commissioning service, even though no separate installation charge appeared in the invoices, because the record showed that installation was actually undertaken in connection with the sale. At the same time, the taxable value of the service component required fresh examination since the appellants had furnished material that had not been considered by the adjudicating authority. The matter was therefore remanded for recomputation of the service component on the basis of the relevant records.</description>
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      <link>https://www.taxtmi.com/caselaws?id=217182</link>
      <description>Installation of solar water heater systems sold at site was treated as part of a taxable erection, installation and commissioning service, even though no separate installation charge appeared in the invoices, because the record showed that installation was actually undertaken in connection with the sale. At the same time, the taxable value of the service component required fresh examination since the appellants had furnished material that had not been considered by the adjudicating authority. The matter was therefore remanded for recomputation of the service component on the basis of the relevant records.</description>
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