2005 (1) TMI 508

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....aran, Advocate, for the Appellant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)].  This appeal arises from Order in Review No. 1/2003-C.E., dated 16-12-2003 passed by the Commissioner of Central Excise, Bangalore, rejecting the assessee's review against O-I-O No. 1/2003, dated 27-1-2003 passed by the Deputy Commissioner of Central Excise, in....

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....ear 2003, Service Tax was imposed on commissioning and installation services effective from 1-7-2003. In terms of Circular No. 59/8/03, dated 20th June, 2003 issued from File No. B3/7/2003 TRU, it was clarified that charges for erection of plant would not be covered under commissioning and installation services. In view of conflicting views and several representations received in the Board for cla....

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....submitted that the Board's Circular is binding as held by the Apex Court in the case of Dhiren Chemicals - 2002 (139) E.L.T. 3 (S.C.). 2. The learned SDR relied on the Tribunal's ruling rendered prior to the Board's Circular referred to in the case of Transweigh (India) Ltd. v. CCE, Mumbai - 2004 (170) E.L.T. 527 (Tri. - Mumbai). 3. We have carefully considered the submissions and ....