2013 (8) TMI 846

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..... oning could have been got done by M/s BSNL from an independent third person. Merely because the said activity is being undertaken by the supplier of the goods does not mean that the consideration for the same has to be added in the assessable value of the goods. In any case, the appellant has already discharged their service tax liability in respect of the said consideration, in which case the sam .....

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..... g collected by them. The Revenue s contention that such installation and commissioning charges are required to be added in the assessable value of the nodes and duty is required to be paid on the same. 2. Apart from contesting that such installation and commissioning activity has got nothing to do with the manufacturing activity, learned advocate submits that they have already discharged service .....

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..... ing undertaken by the supplier of the goods does not mean that the consideration for the same has to be added in the assessable value of the goods. In any case, the appellant has already discharged their service tax liability in respect of the said consideration, in which case the same cannot be taxed to Central Excise duty. 4. We, in view of the foregoing discussions, set aside the impugned ord .....

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