M/s SMS INFRASTRUCTURE Versus COMMISSIONER OF CENRAL EXCISE - Service Tax - CESTAT MUMBAI - Tri - Stay application - Waiver of pre deposit - erection, commissioning and installation service - Held that - there are two separate agreements with the MEPL. One is for supply of material and other is for erection, commissioning and installation service. Applicant had paid the appropriate service tax on erection commissioning service. Revenue wants to adding the value of material supplied for the purpo................................... Service Tax - Case Laws
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