https://www.taxtmi.com/caselaws?id=302548 Abatement under Notification No. 19/2003-ST and Notification No. 1/2006-ST for erection, commissioning or installation services was unavailable where the customer supplied the plant, machinery and major equipment, and the service provider rendered only erection and commissioning work. The invoices showed supply of only minor consumables by the provider, so the contractual and factual conditions for the abatement were not met. The Tribunal therefore sustained denial of the benefit and upheld the order against the assessee. en-us Tue, 09 May 2017 00:00:00 +0530 Sat, 04 Jun 2022 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302548 Abatement under Notification No. 19/2003-ST and Notification No. 1/2006-ST for erection, commissioning or installation services was unavailable where the customer supplied the plant, machinery and major equipment, and the service provider rendered only erection and commissioning work. The invoices showed supply of only minor consumables by the provider, so the contractual and factual conditions for the abatement were not met. The Tribunal therefore sustained denial of the benefit and upheld the order against the assessee. Case-Laws Service Tax Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302548