2008 (5) TMI 255

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....ellant. Smt. A. Vasudev, JCDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Service Tax to the tune of Rs. 8,13,41,574/- stands confirmed against the appellants, who are engaged in the manufacture of textile machineries, on the ground that they are also providing the service of installation and erection at the customers premises. During the course of adjudication, the appel....

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.... erection and have sub-contract work to other independent agencies, who are, in any case, paying service tax on the said installed goods. This fact also stands accepted by the adjudicating authority. 3. In view of the above, we do not find any justification for confirmation of service tax against the appellant when the excise duty was being paid on the entire amount. In fact, if the appellant w....