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2016 (10) TMI 682 - CESTAT NEW DELHI

2016 (10) TMI 682 - CESTAT NEW DELHI - TMI - 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 tha .....

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tire value of the goods sold by them and the 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 entir .....

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Neha Garg, Authorized Representative (DR) Respondent 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 ₹ 25,76,9 .....

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ntly on the ground that no services stand provided 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-o .....

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rtment under the cover of letter dated 30/7/08 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 t .....

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issioning of the Fire Hydrant System. The various 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 .....

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rom the value of the services, if any. The total consideration received by them from the service recipient is to the tune of ₹ 25,76,925/- and the total value of the material/ goods sold, in terms of the invoice raised by them is also to the tune of ₹ 25,76,925/-. As such, the value of the services, if any is nil and in the absence of any consideration received for the value of services allegedly provided by them, no service tax can be confirmed. 10. We, find that the Tribunal in the .....

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