https://www.taxtmi.com/caselaws?id=78915 Service tax was held not leviable on erection, installation and commissioning undertaken by a textile machinery manufacturer where the contract covered supply of fully installed and commissioned machines as a composite supply. The work at the buyer's premises was treated as incidental to the manufacture and delivery of a completed commercial product, not as an independent service. No separate consideration was charged for the activity, and excise duty had already been paid on the full contract value. On those facts, the service tax demand and penalties were set aside. en-us Tue, 24 Aug 2010 00:00:00 +0530 Sat, 25 Dec 2010 00:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78915 Service tax was held not leviable on erection, installation and commissioning undertaken by a textile machinery manufacturer where the contract covered supply of fully installed and commissioned machines as a composite supply. The work at the buyer's premises was treated as incidental to the manufacture and delivery of a completed commercial product, not as an independent service. No separate consideration was charged for the activity, and excise duty had already been paid on the full contract value. On those facts, the service tax demand and penalties were set aside. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78915