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2015 (9) TMI 1093 - CESTAT NEW DELHI

2015 (9) TMI 1093 - CESTAT NEW DELHI - 2016 (41) S.T.R. 95 (Tri. - Del.) - Erection, 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 ther .....

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uded 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. - No.ST/Misc/55021/2014 & ST/28/2008-CU(DB) - F. ORDER NO. 52531/2015 - Dated:- 17-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the Appellant : Shri P K Sahu, Adv & Shri Prashant Shukla Advs For the Responde .....

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which service tax demand of ₹ 68,34,000/-for the period 1.7.2003 to 31.3.2005 was confirmed on the ground that the appellant had not paid service tax on erection, commissioning or installation service and consulting engineer service rendered to M/s Vikram Cement. The said demand was confirmed along with interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 3. The appellant has contended that it received a purchase order from M/s Vikram Cement for design, engineering .....

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bag filters, dust suppression etc. Battery limits - Dump hopper after sacrificing conveyor including commissioning spares capacity 1600 TPH of the system 1 670.00 670.00 Total Rs. in lacs 670.00 4. The appellant contended that it supplied the said plant for the total price of ₹ 670 lakhs. It did not provide erection, commissioning or installation service and only provided supervision of erection and commissioning. It is also stated in the said purchase order that, quote "supervision .....

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plant and cited the judgement of Andhra Pradesh High Court in the case of Lloyd Sales Corporation Vs. State of Andhra Pradesh - (1992) 86 STC 529 (AP) wherein it was held that in a contract for supply and installation of air conditioner the entire value would be subject to Sales Tax as installation was incidental to the sale of their conditioner. In another judgement in CIT vs. Sundwiger EMFG & Co. - (2003) 129 Taxman 776 (AP) , Andhra Pradesh High Court held that activity undertaken by the .....

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ll be much more than the amount of service tax demanded. No bifurcation has been given for demands under erection, commission or installation service and consulting engineer service while confirming the impugned demand under both the said services. 5. The ld. DR, on the other hand, stated that commissioning was very much part of the purchase order and therefore it cannot be said that erection, commissioning or installation service has not been rendered. 6. We have considered the contentions of b .....

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