Assessable value dispute over erection and installation charges stayed unconditionally as precedent suggests exclusion from valuation.

Erection, installation and commissioning charges received for packing machines were contested as includible in assessable value for the period 2000-01 to July 2004. The Tribunal noted reliance on Rollatainers Ltd v. CCE, Delhi, where installation charges collected at the buyer's premises were held not includible in assessable value, and also noted that service tax on such services applied only from 1-7-2003. On a prima facie view, the matter was treated as covered by precedent and the recovery of duty and penalty was stayed unconditionally pending adjudication.

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Outcome: Stay petition allowed unconditionally in respect of the disputed duty and penalty arising from inclusion of erection, installation and commissioning charges in the assessable value.

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