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TMI Blog2015 (9) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... f limestone crushing plant. Even if it is held that there was a service component in the form of supervision of erection and commissioning of the plant supplied, the said service was manifestly rendered free of cost and thus no service tax liability can arise in this case as the value of the goods supplied cannot be included in the assessable value even as per Notification No. 12/2003-ST as no Cenvat credit has been taken by the appellant in respect of such goods. - impugned service tax demand is not sustainable and therefore the same is set aside - Decided in favour of assessee. - No.ST/Misc/55021/2014 & ST/28/2008-CU(DB) - F. ORDER NO. 52531/2015 - Dated:- 17-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L T (Hazem) compound impactor model APCM 2022 LS, Crusher with wobbler apron conveyor, sacrificing conveyors spraining system comprising secondary and it is related belt conveyors bag filters, dust suppression etc. Battery limits - Dump hopper after sacrificing conveyor including commissioning spares capacity 1600 TPH of the system 1 670.00 670.00 Total Rs. in lacs 670.00 4. The appellant contended that it supplied the said plant for the total price of ₹ 670 lakhs. It did not provide erection, commissioning or installation service and only provided supervision of erection and commissioning. It is also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise duty paid on the goods supplied which will be much more than the amount of service tax demanded. No bifurcation has been given for demands under erection, commission or installation service and consulting engineer service while confirming the impugned demand under both the said services. 5. The ld. DR, on the other hand, stated that commissioning was very much part of the purchase order and therefore it cannot be said that erection, commissioning or installation service has not been rendered. 6. We have considered the contentions of both sides. We find that the entire impugned demand has been confirmed on the full value (Rs.670 lakhs) of the purchase order. It is further seen that the appellant was required to supply the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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