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    <title>2012 (10) TMI 520 - CESTAT, MUMBAI</title>
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    <description>Installation of solar water heater systems was treated as part of Erection, Installation and Commissioning Service even though no separate installation charge was shown in the invoices, because the installation activity was integral to the supply and sale transaction. The taxable character of the service component was therefore upheld. However, the quantification of the taxable value required examination of the computation data and supporting records furnished by the assessee, which had not been considered by the adjudicating authority. The matter was accordingly remanded for fresh consideration of the service component and a new order in accordance with law.</description>
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      <title>2012 (10) TMI 520 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=217582</link>
      <description>Installation of solar water heater systems was treated as part of Erection, Installation and Commissioning Service even though no separate installation charge was shown in the invoices, because the installation activity was integral to the supply and sale transaction. The taxable character of the service component was therefore upheld. However, the quantification of the taxable value required examination of the computation data and supporting records furnished by the assessee, which had not been considered by the adjudicating authority. The matter was accordingly remanded for fresh consideration of the service component and a new order in accordance with law.</description>
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