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2016 (10) TMI 447 - CESTAT ALLAHABAD

2016 (10) TMI 447 - CESTAT ALLAHABAD - TMI - 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 .....

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. Anil G. Shakkarwar, Member (Technical) Shri 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 cha .....

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e and commissioning including transportation 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 i .....

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is levied and collected under the provisions 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 charge .....

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Commissioning, Erection at factory site of their 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 i .....

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