2024-VIL-1499-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Bifurcation of Sale and Service Value - Appellant is a manufacturer of water purification systems - The sale of the water purification systems includes erection, commissioning, and installation services as ancillary activities - appellant discharged excise duty on the total value, including the value of the erection, commissioning, and installation services, without any separate collection of service charges - Whether the total value of sale, which includes the value of erection, commissioning, and installation services, should be artificially bifurcated into sale and service, and the service portion be charged to service tax – HELD - As per the facts of the present case, the appellant had discharged the excise duty on the total sale value; therefore, the entire transaction is of sale of goods, and the sale prima facie does not attract service tax either before or after the introduction of the negative list on July 1, 2012 - Demand for service tax on the artificially bifurcated value of the machinery is absolutely incorrect - the Chartered Accountant's certificate, which certifies the correct factual position of the sale of goods, was produced for the first time before the Tribunal and needs to be verified by the lower authority - the matter is remanded to the Adjudicating Authority for passing a fresh de novo order after compliance with the principles of natural justice and consideration of the subsequent judgments on the identical issue – the appeal is allowed by remand
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