2007 (2) TMI 27

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..... ESM-184/05 & CO-87/05 - Final Order No. A-43/KOL/2007, - Dated:- 5-2-2007 - [Order per] - Revenue came up in appeal disputing that the services rendered for errection and installation of the equipment supplied by the appellant shall form part of the assessable value. This was only grievance for which they came in redressal, submitting that ld. Commissioner (Appeals) having ignored the aspects .....

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..... bbmission further, that the supply order had stipulated that different considerations were payable and one such consideration was on rendering services. When the payment terms were categorically clear as per the work order, for discharge of two different obligation to be separately fulfilled, there is no scope to club consideration relating to service and sale. For such reason there is no necessit .....

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..... eived having suffered service tax that, itself is sufficient enough to hold that the services were separately rendered by virtue of separate contractual obligation. 3. Hearing both sides and examining the facts and circumstances of the case as well as the aforesaid decisions, the only conclusion that can be drawn, is that the sale was totally dis-integrated from the services and assessable val .....

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