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    <title>2014 (11) TMI 391 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the impugned orders and allowing the appeals. It held that charges for erection, commissioning, and installation services should not be included in the assessable value of goods supplied. The distinction between manufacturing and service provision activities was crucial in determining the tax liability, as established by previous judicial pronouncements and upheld by the Tribunal in this case.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the impugned orders and allowing the appeals. It held that charges for erection, commissioning, and installation services should not be included in the assessable value of goods supplied. The distinction between manufacturing and service provision activities was crucial in determining the tax liability, as established by previous judicial pronouncements and upheld by the Tribunal in this case.</description>
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