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2008 (10) TMI 150 - AT - Service TaxAppellants who are registered with Excise Department for manufacture of medical equipment were also providing services like imparting training, erection, commissioning and installation of machines/equipments manufactured by them at customers place - no separate contract for erection and installation of the medical equipments - erection and installation charges are covered in the value of the medical equipments and the central excise duty was discharged thereon - services are incidental to delivery of goods to the customers - service tax not leviable - demand of tax and penalties are not sustainable
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