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2016 (10) TMI 682 - AT - Service TaxRefund claim - payment of service tax and sales tax on supply and installation of the said Fire Hydrant System - whether the refund clim justified on the ground that the sales tax has been paid by the assessee on the total amounts of the invoice clearly establishing that no services have been rendered by them - deposit made under the pressure of Revenue - non-existant entry - specified service under Section 65 (105) of the Finance Act, 1994 - Held that: - the decision in the case of Allengers Medical Systems Ltd. vs. CCE, Chandigarh [] relied upon where it was held that where a person the goods and erection, commissioning and installation of the said sold equipments is treated as a part of the sale of excisable goods and when there is no evidence to show charging of paid amounts for erection and commissioning, such activities have to be held as incidental to delivery of goods to the customers. The appellant has paid sales tax on the entire value of the goods sold by them and the invoice raised by them also reveals only the sale of goods. In the purchase order also the reference is only to supply of goods and no part of the contract, requires the assessee to undertake the job of erection and commissioning etc. No value of the said services stand separately mentioned in the purchase order. N/N. 2/2003-ST - the value of the goods has to be taken out for the purpose of arriving at the value of services, if any. If the entire value of the goods stands taken out from the total contract value, nothing survives for the services, alleged to be supplied by the assessee. Rejection of refund claim not justified - appeal rejected - decided against Revenue.
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