2008 (11) TMI 130

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....ER and B.S.V. MURTHY, TECHNICAL MEMBER Ramesh Nair and A. Neema for the Appellant. Sameer Chitkara for the Respondent. [Order per : Mrs. Archana Wadhwa, Judicial Member.]. - After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself, inasmuch as, we find that the Commissioner (Appeals) has rejected the appeal on the grounds of non-compli....

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....d not be leviable to tax submits that the entire value received by them from their customers, which is on account of sale as also fitting of CNG kits, cannot be taken as errection and commissioning services and the revenue cannot demand service tax on the entire amount so received. 3. We prima facie agree with the above contention of the Ld. Advocate. The amount of around Rs.33,000 already stan....