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2010 (8) TMI 145 - AT - Central ExciseManufacture of textile machineries - contract with their customers for supply of textile machinery and the sale price quoted by them was inclusive of Installation and Commissioning charges - entire contract value as the assessable value of the machinery - Central Excise duty was paid - demand of service tax under the category of Erection, Commissioning and Installation charges - sale price is inclusive of Erection and Commissioning charges and they are not discharging the said charges separately - Held that: - entire contract value is taken as an assessable value for the purpose of payment of excise duty, no service tax is liable to be paid by the assessee - demand and imposing penalties upon them is set-aside and appeal is allowed
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