https://www.taxtmi.com/caselaws?id=119076 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. en-us Fri, 24 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 18:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119076 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. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119076