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2018 (5) TMI 878
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....nsal, Advocate for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the Department against the order-in-appeal No. 89 (RDN) ST/ JPR-II/2013 dated 06.03.2013 passed by the Commissioner (Appeals), Central Excise, Jaipur-II. 2. Brief facts of the case are that the respondent-assessee has provided the services of 'erection and commissioning or installation' to ....
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....es and on perusal of record, it appears that in the instant case, the respondent-assessee have not sold any fabricated material to the service recipient. Therefore, the question of sale of the plant, machinery, equipment, parts and any other material as prescribed in the notification does not arise and hence, no value in the gross amount charged is includible, which is also evident from the contra....