Appeal dismissed: procurement and affixation of certificates/labels on manufactured thin clients constitutes sale, not a service The SC upheld the CESTAT Bengaluru bench's determination that the entire transaction - procurement of certificates/labels on high-seas-sale basis and ...
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Appeal dismissed: procurement and affixation of certificates/labels on manufactured thin clients constitutes sale, not a service
The SC upheld the CESTAT Bengaluru bench's determination that the entire transaction - procurement of certificates/labels on high-seas-sale basis and their affixation to manufactured thin clients already installed with embedded MS software - amounted to a sale rather than a service. The Court found no reason to interfere with the impugned CESTAT order and dismissed the appeal, leaving the tribunal's classification intact.
"Delay condoned." After hearing counsel and reviewing the materials on record, the Court found "no good reason to interfere with the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru, Regional Bench." The Civil Appeal was therefore dismissed: "The Civil Appeal is, accordingly, dismissed." All pending applications were directed to stand disposed of. The disposition reflects deference to the Tribunal's order based on the appellate record and the absence of grounds warranting interference.
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