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M/s T.T.L. Ltd. Versus Commissioner of Central Excise, Ghaziabad

2016 (10) TMI 447 - CESTAT ALLAHABAD

Valuation - Whether the appellants, who have cleared their products and also rendered the commissioning and installation services vide separate contract and/or work order, are liable to pay Central Excise Duty on these charges, having already paid Service Tax on the same - Held that:- for the installation activity, there is separate contract between the parties and the appellant had received the installation and commissioning charges on which Service Tax has been paid by the appellant and accept .....

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J.P. Kaushik, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER This appeal is filed by M/s T.T.L. Ltd. against the Order-in-Original No. 18/Comm./GZB/2007 dated 29/03/2007. 2. The issue in this appeal is whether the appellants, who have cleared their products and also rendered the commissioning and installation services vide separate contract and/or work order, are liable to pay Central Excise Duty on these charges, having already paid Service Tax on the .....

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of per street light. In case of BSEB, the goods were supplied and acknowledged by the BSEB and subsequently, as evident from the material receipt and handing over cum-demand authorization Voucher issued by the board, meters are issued by the board to the appellant for installation commissioning of the same as per requirement. SCN dated 17.11.2005 was issued as it appeared to Revenue that installation and commissioning charges received from the board is includible in the assessable value and acco .....

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of Section 65(95) of the Finance Act, 1994. Section 65(95) of the Finance Act, 1994, states that Service tax means Tax leviable under provisions of chapter V of the Finance Act, 1994. Both the Legislative provisions are entirely independent having no bearing on each other. It is further observed that there is no provision in either of the Acts or Rules therein that if, in any certain case, Central Excise Duty is leviable then no Service Tax is chargeable or vice-versa. 4. Being aggrieved throug .....

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heir customers or buyers. Most of the components of such machinery were manufactured by appellant at their factory, a while some components were bought out from market to the factory. All such components are taken in unassembled form for the purpose of convenient transportation to site of their customers, where such machinery is assembled and installed. The assessee had been supplying the machinery in unassembled form and has been assembling and not installing at buyer s place and recovering the .....

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