https://www.taxtmi.com/caselaws?id=87019 The Tribunal found that charges for technical services provided by the appellants should not be included in the assessable value of goods supplied, as the services primarily aimed at making the equipment functional at customer sites and did not directly enhance the goods' value. The lower authority erred in including these charges for assessment, leading to the appeal being allowed and the order set aside. The judgment emphasizes the distinction between technical services related to goods and activities that directly enhance goods' value, highlighting the need to assess whether charges for services rendered are proportionate to the actual services provided. en-us Tue, 10 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87019 The Tribunal found that charges for technical services provided by the appellants should not be included in the assessable value of goods supplied, as the services primarily aimed at making the equipment functional at customer sites and did not directly enhance the goods' value. The lower authority erred in including these charges for assessment, leading to the appeal being allowed and the order set aside. The judgment emphasizes the distinction between technical services related to goods and activities that directly enhance goods' value, highlighting the need to assess whether charges for services rendered are proportionate to the actual services provided. Case-Laws Central Excise Tue, 10 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87019