https://www.taxtmi.com/caselaws?id=366918 Exemption under Notification No. 1/2006-ST was unavailable where the value of material used in erection, commissioning and installation services was excluded from the billed amount. The bill showed only installation charges, while the purchase order indicated supply of roofing sheets and other material; this mismatch was treated as non-compliance with the notification conditions. Once that breach was established, the Tribunal found it unnecessary to examine the separate CENVAT credit objection. The exemption claim therefore failed. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366918 Exemption under Notification No. 1/2006-ST was unavailable where the value of material used in erection, commissioning and installation services was excluded from the billed amount. The bill showed only installation charges, while the purchase order indicated supply of roofing sheets and other material; this mismatch was treated as non-compliance with the notification conditions. Once that breach was established, the Tribunal found it unnecessary to examine the separate CENVAT credit objection. The exemption claim therefore failed. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366918