2009 (5) TMI 521

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....; Fateh Singh for the Appellant. G.S. Sandhe for the Respondent. ORDER D.N. Panda, Judicial Member - This is a revenue's appeal against the impugned order passed by the Commissioner (Appeals) who held that the contract executed by the respondent was indivisible and that being composite one, is covered by the decision of the Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE [200....

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....s pre-mature. 4. We are satisfied that para 4 depicts the advance payment of Rs. 93,65,845. Ld. Adjudicating Authority noticed that "Commissioning & Installation" services was brought to tax with effect from 1-7-2007. Also in terms of Notification No. 19/03-ST, dated 21-8-2003 as amended by Notification No. 12/04-ST, service tax was payable on 33 per cent of the gross value received from "erect....