2024-VIL-823-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Installation of machines – Demand of tax – Dropping of demand – Respondent are engaged in manufacturing of Draw Texturising machines and are also providing installation and commissioning service of said machine to their customers – Case of department is that erection, commissioning and installation activity of machines manufactured and supplied by Respondent is taxable service and same is liable to service tax – Department issued show cause notices proposing demand of service tax – Adjudicating authority dropped demand proposed in show cause notices – HELD – There is no dispute to fact that Respondent is a manufacturer of Draw Texturising machines and as per contract, they have supplied goods along with Erection, Commissioning and Installation at buyer’s site – On entire activity, right from manufacturing upto commissioning of machinery at buyer’s site, total value is towards sale of goods – Sale value includes all elements and there is no separate consideration received by Respondent on account of service related to erection, commissioning and installation – There is no bifurcation of value in sale of goods and service of erection, installation and commissioning – When there is a manufacturing and sale of goods on a particular sale price which involves incidental service, no service tax can be demanded – Impugned orders passed by Adjudicating authority dropping demand proposed in show cause notices are upheld – Appeals dismissed
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