9911796707
TMI Blog2019 (3) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... not even its case that the main purpose of invoices was for providing the services of installation (erection, commissioning and installation), nor is the case of the Revenue that the payment as per the invoices were made only towards the installation service - it appears that the fact of sale and purchase of machinery has been side-lined and the fact of installation is bloated to make it as though that is the only activity involved. The alleged service and installation has been carried out by the suppliers through their branches and hence we are of the view that Section 66 A has no role - there are no merits in the impugned order as also the demand, for which reason we set aside both - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... tted interalia that the appellant purchased machinery whereas no separate payment was made towards the installation of the same; that the installation was carried out by the supplier's representative/branch and hence Section 66A does not apply; that the Bill of Entry showed that it was for supply of machines per se which is not taxable; that it was the case of mere sale and purchase; that neither the appellant would be considered as an agency for the machines purchased by it nor could the supplier be considered as an 'agency' for the machines supplied by it, to allege the services of 'Erection commissioning or installation' by an agency; that the Bill of Entries are dated 07.10.2008, 21.05.2010 and 10.11.2008 and the SCN having been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the case of the Revenue that there is separate agreement for providing the service of erection, commissioning or installation and it is not even its case that the main purpose of invoices was for providing the services of installation (erection, commissioning and installation), nor is the case of the Revenue that the payment as per the invoices were made only towards the installation service. In view of the above discussions, it appears that the fact of sale and purchase of machinery has been side-lined and the fact of installation is bloated to make it as though that is the only activity involved. 4.3 The alleged service and installation has been carried out by the suppliers through their branches and hence we are of the view that Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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