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CCE, Indore Versus M/s Sharma and Associates Firetech P. Ltd.

Refund claim - payment of service tax and sales tax on supply and installation of the said Fire Hydrant System - whether the refund clim justified on the ground that the sales tax has been paid by the assessee on the total amounts of the invoice clearly establishing that no services have been rendered by them - deposit made under the pressure of Revenue - non-existant entry - specified service under Section 65 (105) of the Finance Act, 1994 - Held that: - the decision in the case of Allengers Me .....

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invoice raised by them also reveals only the sale of goods. In the purchase order also the reference is only to supply of goods and no part of the contract, requires the assessee to undertake the job of erection and commissioning etc. No value of the said services stand separately mentioned in the purchase order. - N/N. 2/2003-ST - the value of the goods has to be taken out for the purpose of arriving at the value of services, if any. If the entire value of the goods stands taken out from th .....

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pondent By: Shri Pankaj Sethi, C.A. ORDER Per. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. We have heard Ms. Neha Garg, learned DR for the Revenue and Shri Pankaj Sethi, learned Consultant for the respondent. 3. As per facts on record the assessee were placed with a purchase order by M/s Kurlon, Malanpur for supply of Fire Hydrant System totaling amounting to ₹ 25,76,925/-, vide purchase order dated 20th June, 20 .....

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vided by them and the entire purchase order was only for supply of Fire Hydrant System for itemized details of materials to be delivered. They also took a categorical stand that they have paid VAT on the entire sale value of the goods and no consideration stands received by them their from buyers towards the installation activities. 5. The original Adjudicating Authority, did not find favour with the above stand of the assessee and vide his order-in-original dated 06/8/09, rejected the refund cl .....

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8 referring to a non-existant entry "installation of Fire Hydrant System services" which is not a specified service under Section 65 (105) of the Finance Act, 1994. He accordingly allowed the appeal. 6. Being aggrieved with the said order, Revenue has preferred the present appeal. 7. During the course of arguments, learned DR appearing for the Revenue has drawn our attention to the various clauses of the contract in support of her argument that the assessee also undertook the work of i .....

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ious clauses are only to the effect that after the delivery of the goods, the respondent has to depute competent technical people for assembly, erection and commissioning and if the assessee is not available during the commissioning etc. there is a penalty clause. 9. Learned Advocate explains that in as much as the goods supplied by them are of technical nature, the of the supplier was sought for installing the same. The various clauses referred to by the learned DR only refers to the presence o .....

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