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TMI Blog2016 (10) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, commissioning and installation of the said sold equipments is treated as a part of the sale of excisable goods and when there is no evidence to show charging of paid amounts for erection and commissioning, such activities have to be held as incidental to delivery of goods to the customers. The appellant has paid sales tax on the entire value of the goods sold by them and the invoice raised by them also reveals only the sale of goods. In the purchase order also the reference is only to supply of goods and no part of the contract, requires the assessee to undertake the job of erection and commissioning etc. No value of the said services stand separately mentioned in the purchase order. N/N. 2/2003-ST - the value of the goods has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest vide challan dated 20 th August 2008 and also filed a refund claim subsequently on the ground that no services stand provided by them and the entire purchase order was only for supply of Fire Hydrant System for itemized details of materials to be delivered. They also took a categorical stand that they have paid VAT on the entire sale value of the goods and no consideration stands received by them their from buyers towards the installation activities. 5. The original Adjudicating Authority, did not find favour with the above stand of the assessee and vide his order-in-original dated 06/8/09, rejected the refund claim. On appeal, Commissioner (Appeals) examined the entire purchase order as also the invoice raised by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical people for assembly, erection and commissioning and if the assessee is not available during the commissioning etc. there is a penalty clause. 9. Learned Advocate explains that in as much as the goods supplied by them are of technical nature, the of the supplier was sought for installing the same. The various clauses referred to by the learned DR only refers to the presence of the assessee's technical persons, during the course of erection and commissioning. There is no direct clause in the purchase order requiring the assessee to do the erection and commissioning and no separate consideration for the same stand paid. Alternatively learned Advocate has submits that in terms of Notification No. 12/2003 dated 20 th June, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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