2011 (3) TMI 1058

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.... textile services covered under the definitions of maintenance and repair, commissioning & installation and business auxiliary service etc. Service tax demand of Rs.53,85,930/- with interest has been confirmed and penalty under Section 76 & 78 have been imposed on the appellant on the ground that appellant did not pay service tax on the gross value charged to the customers but paid only on labour ....

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....:     "122. The statement thai they have sold goods during installation and commissioning is a wrong assertion. There are no goods received by them so question of selling the same does not arise. They do not even know the value or the quantify of goods consumed and have arrived at some value by deducting some fixed percentage from their sub-contractors' invoices. Even the sub con....