9911796707
TMI Blog1997 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to includibility or otherwise of the technical services rendered by the appellants towards upgradation and shifting of the computer while arriving at the assessable value of the computer/parts supplied by the appellants. The lower appellate authority has followed the ratio of the decision of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Shri V. Thyagaraj, learned SDR for the department has pleaded that since the service was rendered in the context of the goods supplied, these charges as recovered in terms of the contracts would be includible. 4. We have considered the pleas made by both the sides. We observe that what the appellants have contracted for supply were computers and parts thereof and thereafter the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely better than what was in existence earlier. The question to be answered is whether the value of such services can be taken to be relatable to the goods as were supplied or can be taken to be a separate activity carried out with reference to the system which was already in existence. The lower appellate authority has merely observed that the technical services rendered at the customers premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomers premises. In our view, these activity cannot be taken to enrich the value of the goods. We observe that it has not been shown that the extra realisation made towards technical services rendered was disproportionate to the services rendered. In the above view of the matter, we hold that the lower appellate authority was in error in having included these charges for the purpose of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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