Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1330 - AT - Service TaxReverse charge mechanism - applicability of Section 66A of FA - Erection commissioning or installation service - Machine imported - branch office of manufacturer erected & install the machinery - No separate contract for supply and installation - Held that:- It is not the case of the Revenue that there is separate agreement for providing the service of erection, commissioning or installation and it is not even its case that the main purpose of invoices was for providing the services of installation (erection, commissioning and installation), nor is the case of the Revenue that the payment as per the invoices were made only towards the installation service - it appears that the fact of sale and purchase of machinery has been side-lined and the fact of installation is bloated to make it as though that is the only activity involved. The alleged service and installation has been carried out by the suppliers through their branches and hence we are of the view that Section 66 A has no role - there are no merits in the impugned order as also the demand, for which reason we set aside both - appeal allowed - decided in favor of appellant.
|