https://www.taxtmi.com/caselaws?id=446398 Eligibility for the 67% abatement under Notification No. 1/2006-S.T. for erection, commissioning or installation service was central to the valuation dispute, because the demand had been computed on the entire consideration as the assessable value. The notification contemplates gross charges including the value of plant, machinery, equipment, parts and other material sold during provision of the service. As the original adjudicating authority had not examined entitlement to the abatement, the demand could not be sustained without first determining that issue. The matter was therefore remitted to the original adjudicating authority for fresh decision on the notification benefit. en-us Fri, 01 Dec 2023 00:00:00 +0530 Mon, 04 Dec 2023 08:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446398 Eligibility for the 67% abatement under Notification No. 1/2006-S.T. for erection, commissioning or installation service was central to the valuation dispute, because the demand had been computed on the entire consideration as the assessable value. The notification contemplates gross charges including the value of plant, machinery, equipment, parts and other material sold during provision of the service. As the original adjudicating authority had not examined entitlement to the abatement, the demand could not be sustained without first determining that issue. The matter was therefore remitted to the original adjudicating authority for fresh decision on the notification benefit. Case-Laws Service Tax Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446398