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2013 (8) TMI 846 - AT - Central ExciseValuation - Inclusion of Installation and commissioning charges - Held that:- contract entered between the appellant and M/s BSNL is relatable to two separate activities one for supply of the goods and the other for installation. The activity of installation and commissioning could have been got done by M/s BSNL from an independent third person. Merely because the said activity is being undertaken by the supplier of the goods does not mean that the consideration for the same has to be added in the assessable value of the goods. In any case, the appellant has already discharged their service tax liability in respect of the said consideration, in which case the same cannot be taxed to Central Excise duty - Following decision of Ericsson India Pvt. Ltd. vs. CCE, Pondicherry [2007 (2) TMI 26 - CESTAT, CHENNAI] - Decided in favour of assessee.
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