https://www.taxtmi.com/caselaws?id=441961 The Tribunal found that the appellant's activity did not amount to manufacture but fell under "erection, commissioning or installation." The value of materials supplied free of cost was excluded from the taxable service value. The consideration received was deemed inclusive of service tax. The Tribunal upheld the penalty imposition due to the appellant's failure to pay service tax. The matter was remanded for fresh valuation, excluding free materials. The impugned order was partially set aside, and the appeal was disposed of accordingly. en-us Fri, 18 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 23:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441961 The Tribunal found that the appellant's activity did not amount to manufacture but fell under "erection, commissioning or installation." The value of materials supplied free of cost was excluded from the taxable service value. The consideration received was deemed inclusive of service tax. The Tribunal upheld the penalty imposition due to the appellant's failure to pay service tax. The matter was remanded for fresh valuation, excluding free materials. The impugned order was partially set aside, and the appeal was disposed of accordingly. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441961