https://www.taxtmi.com/caselaws?id=118177 The Tribunal granted a waiver of duty and penalties to the applicant based on separate invoicing for installation services and training, aligning with the Supreme Court's decision that installation charges are not part of the assessable value of equipment. The Tribunal found merit in the applicant's case, allowing the appeal and stay applications and emphasizing the distinction between the system's price and additional services provided. The Revenue's argument for including installation charges in the transactional value was rejected, leading to the favorable outcome for the applicant. en-us Mon, 27 Mar 2006 00:00:00 +0530 Thu, 28 Jun 2012 18:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118177 The Tribunal granted a waiver of duty and penalties to the applicant based on separate invoicing for installation services and training, aligning with the Supreme Court's decision that installation charges are not part of the assessable value of equipment. The Tribunal found merit in the applicant's case, allowing the appeal and stay applications and emphasizing the distinction between the system's price and additional services provided. The Revenue's argument for including installation charges in the transactional value was rejected, leading to the favorable outcome for the applicant. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118177