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2016 (3) TMI 1039 - AT - Central ExciseLiability to Central Excise duty on the amount received, from buyers of electronic exchange, towards erection/ installation/commissioning charges - Held that:- We notice first of all it is an optional activity. There is no allegation of artificial splitting of sale value or transaction value towards material and installation. We find the electronic exchanges are cleared as full equipment on payment of duty to the buyer's premises for installation and commissioning. We also find that the Tribunal had occasion to examine the same issue in respect of the same appellant [2013 (8) TMI 846 - CESTAT NEW DELHI] for earlier period wherein held as 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 - Decided in favour of assessee
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