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TMI Blog2014 (11) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... law and the demands of duty made by including the erection, commissioning and installation charges in the assessable value of the Cranes & Hoists cannot be sustained in law as manufacture and rendering of services are distinct and different activities and have been taken under separate contracts - Following decision of De Nora India Ltd. - [2010 (5) TMI 749 - CESTAT MUMBAI] and Nichrome Metals Wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, at the request of the customer, they also undertook erection, commission and installation of the Cranes Hoists at the customer's premises and charged commissioning and installation charges. On this activity, they discharged Service Tax under the taxable service category of 'Erection, Commission Installation Service . The Revenue has demanded the excise duty on the said activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Service Tax liability in accordance with law. The rendering of service is different from the manufacture and, therefore, the charges received for the services rendered cannot form part of the assessable value of the goods supplied and hence, these charges are not includable in the assessable value of the goods and, therefore, the impugned demands are not sustainable. 6. The learned Add. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (Tri-Mum) and Puissance De DPK - 2013 (297) ELT 443 (Tri-Chen). The Hon'ble Apex Court has also considered this matter in the case of Nichrome Metals Works Pvt. Ltd. - 2002 (139) ELT A301 (SC) in the order passed by the Tribunal and reported in 1996 (88) ELT 448, wherein the Tribunal held that erection, commissioning and installation charges should not be included in the assessable value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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