2014 (3) TMI 115

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....We have looked into page 131 of the appeal folder (page 43 of order-in-original). That exhibits how different activities carried out reached the process of decision by learned Adjudicating Authority. He has threadware examined contract in question. The demand involved relates to the period 1/4/05 to 31/3/10 as appearing at page 9 of the appeal folder and were as under :- Sl. No. Services Amount....

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....volves material as well as service. But certain services are not liable to service tax following Circular No. 123/5/2010-ST dated 24/5/10. 3. Our attention was invited to page 153 of the show cause notice to demonstrate Revenues approach to deal with erection, commission and installation of service. It is submission of the appellant that the entire service value shall not be liable to service ta....