https://www.taxtmi.com/caselaws?id=261 The Tribunal held that the gross amount charged for erection and commissioning services under a composite contract is liable to service tax, even if the contract was initiated before the imposition of service tax on such services. The appellant's argument for exemption under specific notifications was dismissed as the exemptions were subject to conditions. The Tribunal clarified that manufacturing activities involving installation and commissioning post-manufacturing are subject to service tax. Despite excise duty payment, charges for erection and commissioning were deemed liable for service tax. The appellant was held liable for service tax but the penalty was waived due to the absence of mala fide intent. en-us Fri, 21 Oct 2005 00:00:00 +0530 Sun, 08 May 2011 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261 The Tribunal held that the gross amount charged for erection and commissioning services under a composite contract is liable to service tax, even if the contract was initiated before the imposition of service tax on such services. The appellant's argument for exemption under specific notifications was dismissed as the exemptions were subject to conditions. The Tribunal clarified that manufacturing activities involving installation and commissioning post-manufacturing are subject to service tax. Despite excise duty payment, charges for erection and commissioning were deemed liable for service tax. The appellant was held liable for service tax but the penalty was waived due to the absence of mala fide intent. Case-Laws Service Tax Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261