TMI Blog2017 (4) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... service charges for changing power voltage in the electric motor collected by the appellant are chargeable to excise duty for the valuation of their final product? - Held that: - These activity are completely independent from the manufacture and sale of the machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charges are not related to sale of the machine for the reason that this servicing of machine by deputing service engineer is in respect of machine which were sold almost four years ago. As regard the charges for assistance in plant layout, it is independent activity then manufacture and supply of their goods for which they are paying service tax and the same is not related to the manufacture, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/MV/2010 dated 18-1-2010. He also submitted copy of the said Commissioner(Appeals) Order. 2. On the other hand, Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R) appearing on behalf of the Revenue reiterates the findings of the impugned order. 3. We have carefully considered the submissions made by both sides and perused the record. 4. We find that there is no dispute in the fact that whatev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was further challenged by the Revenue. Taking into consideration of these facts and circumstances of the case, we ate of the view that charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable value of the machine. Accordingly, demand is not sustainable. The impugned order is set aside, appeal is allowed. (Pronounced in cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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