Applicabilty and treatment of excise duty and service tax ?

Bro the point of Collection of Excise duty is the place of Customer when the erection is complete & will include the value of erection charges also & as per exemption notification 25/2012 when the final product on which job work is done is dutiable then no need to charge service tax on it & yes TDS will be deducted while making the payment to job worker u/s 194C @ 1 or 2% as the case may be (TDS on payment made to Contractor)

Thank you Mr.kuldeep.., Ur reply is too satified , now my another quaries is related to treatment of  amount received for that  cost of goods(chimneys) that is morethan 80 % of Amount reveived before erection start.., in that case such amount is treated as Advance ? becase invoice made only after erection..

main point we remember is ... such Advance Amount Received is used for manufacting of Chimneys ( that 2 Stage )

Suggest  how it treatment of Accounting Procedure.

please guide me...

Bro in this case book the advance when it is received in the name of party & when raising the bill adjust that advance amount from the bill amount

Nothing so complicated about it