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2015 (9) TMI 1093 - AT - Service TaxErection, commissioning or installation service and consulting engineer service - Penalties under Sections 76, 77 and 78 - Held that:- Appellant was required to supply the plant and provide supervision of erection and commissioning thereof for which it was to depute its engineers for 30 man days at site in 3 visits free of cost - there has been no charge for such supervision which has been provided free of cost. Thus there is no consideration received for such supervision. A careful perusal of the purchase order makes it clear that notwithstanding its subject-title, it is essentially for supply of limestone crushing plant. Even if it is held that there was a service component in the form of supervision of erection and commissioning of the plant supplied, the said service was manifestly rendered free of cost and thus no service tax liability can arise in this case as the value of the goods supplied cannot be included in the assessable value even as per Notification No. 12/2003-ST as no Cenvat credit has been taken by the appellant in respect of such goods. - impugned service tax demand is not sustainable and therefore the same is set aside - Decided in favour of assessee.
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