TMI Blog2019 (11) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... entire transaction is of sale and purchase of the machine and, hence, no service is involved. Therefore, no Service Tax can be demanded. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 71 of 2011-DB - A/11894/2019 - Dated:- 17-9-2019 - HON BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON BLE MEMBER (TECHNICAL), MR. RAJU Present For the Appellant: Shri Amal Dave, Adv. Present For the Respondent: Shri T.K. Sikdar, Asst. Commr. (AR) ORDER RAMESH NAIR The brief facts of the case are that the appellants have imported bubble wrap manufacturing machine. They have paid the custom duty on the entire bill value of the machine. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Medical Systems Ltd. v/s CCE, Chandigarh 2009 (14) STR 235 (Tri-Del.) 4. Commr. of C. Ex. Vapi v/s Alidhara Textool Engineers Pvt. Ltd. 2009 (239) ELT 334 (Tri-Ahmd.) 5. Alidhara Texspin Engineers V/s Commr. of C.Ex. 7 Customs, Vapi 2010 (20) STR 315 (Tri-Ahmd.) 6. Radhe Renewable Energy Development P. Ltd. v/s CCE S.T. Rajkot 2015 (37) STR 388 (Tri-Ahmd.) 3. Shri T.K. Sikdar, Ld. Asst. Commr. (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the entire transaction is of purchase of imported bubble wrap machines. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question of subjecting a portion of the invoice value for service tax purpose is not sustainable. In this connection, we refer to the decision of the Tribunal in Allengers Medical Systems Ltd. vs. C.C.E., Chandigarh 2009 (14) STR 235 (Tri.-Del.) and Alidhara Texspin Engineers vs. Commissioner of Central Excise Customs, Vapi - 2010 (20) STR 315 (Tri.-Ahmd.) 6. The Tribunal, though dealing with manufactured item held that if the contract is all inclusive lump-sum without any separate split up for erection and commissioning and excise duty was discharged on the whole value, there is no liability to service tax on the part of the value. 7. We find, prima-facie, the split up of value for service tax purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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